We form turnover balance sheets for accounts. Turnover balance sheet: its significance in accounting Balance sheet for account 08

This report shows the opening and closing balances and turnovers for the period for the selected account. For accounts for which analytical accounting is maintained, you can get balances and turnovers separately for the objects of analytical accounting (subconto). If the selected account contains sub-accounts, then the report can be generated with details on sub-accounts.

For example, if you need to obtain data on the costs of the main production during the reporting period, account 20.01 "Main production" should be specified in the report parameters. The generated report will show production costs with two levels of breakdown - by departments of the organization and by product groups within each department.

In the report settings, you can set the option to display the detailed balance for the selected account. In this case, the detailed balance is calculated for each grouping level and for the account as a whole. If the feature for displaying the expanded balance is set, then in the line "Total Expanded" the expanded balance of the account is displayed, and in the line "Total"- rolled up balance.

According to the composition of the displayed information, the report resembles a fragment of the report.

For the initial generation of this report, you can use the menu 'Reports' › 'Account balance sheet'. In addition, the report "Turnover and balance sheet for the account" can be generated by the following sequence of actions: pre-create a report "Turnover balance sheet", in its form, double-click on the line of the required account and select the name of the report in the list that appears "Turnover and balance sheet for the account".

A similar report for tax accounting can be generated from the menu "Reports" › "Turnover balance sheet for the account (tax accounting)".

The 1C Accounting 8.3 program allows you to generate and analyze the SALT for all accounts at once and for the selected account separately. Depending on the goal, you should select the appropriate lines in the Standard reports menu:

Having chosen the period of interest, let's move on to other settings that will help visualize the status of accounts in 1C 8.3 accounting in different ways.

Turnover balance sheet settings in 1C 8.3

Button Show settings opens all tabs of possible settings. Let's go through them in more detail.

Grouping tab

This tab will allow in 1C 8.3 to group data by accounts, subaccounts, as well as by analytics objects of accounts specifically specified by the user:

The result of this setup will look like this:

How to set up analytics for accounts and subcounts in OSV in 1C 8.2 is discussed in the following video tutorial:

Bookmark Selection

• First, on this tab, you can set the visibility of off-balance accounts in SALT.
• Secondly, you can select an organization if the 1C 8.3 database keeps records for several companies, as well as a specific accounting account, division, subconto. It will be useful, in particular, if the organization has divisions, including separate ones, for which costs and revenues are kept:

The type of comparison of indicators can be set as “equal”, and you can choose other values ​​from the proposed list:

Bookmark Indicators

Allows you to manipulate accounting data. You can select each indicator separately or several indicators together. For enterprises that keep records in accordance with PBU 18/02, the indicators of differences between accounting and tax accounting are relevant: PR (permanent differences) and VR (temporary differences):

How to set up OSV by types of accounting (BU and NU) in 1C 8.2, see our video:

Expanded balance tab

Allows you to specify the accounts for which detailed results are required in the SWS. These are usually active passive accounts. For example, score 76. This is how OSV will look like with the specified settings:

How to set up a detailed balance for active-passive accounts in OSV in 1C 8.2 is studied in the following video:

Advanced tab

Using this tab, you can add additional data to the WWS. For example, display the name of the account. Such information will be clear to employees of non-accounting services:

How to set up in 1C 8.2 the output of information on off-balance accounts and the name of all accounts in the SALT is discussed in our video lesson:

Bookmark Design

Using the available design options, you can design the OSV screen and print form to your liking. You can choose the background color, color, font type and size, padding and edge color, etc.:

This is how OSV will look like with the above parameters:

OSV settings options in 1C 8.3 can be saved and used in the future. To save the settings, use the special button Save settings. Give each setting a unique name and use it when you click the Select settings button. For more information on how to save OSV settings in 1C 8.2 (8.3), see our video tutorial:

What other possibilities are there when working with OSV?

Sometimes, when analyzing SALT, it becomes necessary to calculate the total turnover or balance only for some accounts. For example, the organization's cash, cash and non-cash. You can calculate the amount by highlighting the accounts for which you want to get the total and clicking the icon:

When forming the SALT for a specific account on Grouping tab there are more opportunities when choosing the frequency of data presentation: for the period, by day, by month, by quarter, etc.:

In addition, the available analytics for this account can be combined and arranged in the required order. For example, when choosing account 60, the fields Counterparties and Agreements, Documents of settlements with counterparties are available. They can be swapped using the blue arrows:

This is how a fragment of the SALT on account 60 looks like with the selected frequency by month and by counterparty:

On the Selection tab you can select a specific subconto value using the comparison type Equals and others.

The generated OSV in 1C 8.3 can be printed out, certified with an EDS and saved in a separate file.

How to get the details for each account in the OSV in 1C 8.2 (8.3) is discussed in the following video:

To summarize information on the presence and movement of fixed assets of an organization that are in operation, stock, mothballed, leased or trusted, the Chart of Accounts and the Instructions for its use use an active synthetic account 01 “Fixed Assets” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). And what is the balance sheet for account 01 used for and how is it compiled?

Accounting register - balance sheet

The balance sheet is one of the accounting registers. Recall that it is in the accounting registers that the recording, accumulation and generalization of the data contained in the primary accounting documents takes place (part 1 of article 10 of the Federal Law of December 6, 2011 No. 402-FZ).

The organization approves the forms of accounting registers independently and fixes them in its own (part 5 of article 10 of the Federal Law of December 6, 2011 No. 402-FZ, clause 4 PBU 1/2008). Accounting registers are compiled on paper or in the form of an electronic document signed with an electronic signature (part 6 of article 10 of Federal Law No. 402-FZ of 06.12.2011).

In such a register as a balance sheet, based on its name, information on accounting accounts is given in the form of balances and turnovers for a certain period of time. This register is one of the most frequently used accounting registers in accounting automation. At the same time, in the balance sheet, information can be presented both in the context of all synthetic accounting accounts, and in the form of an analytical transcript for a specific synthetic account. So, for example, the balance sheet for account 60 “Settlements with suppliers and contractors” can be built for each supplier or contractor, an agreement with them and other analytics elements.

As for account 01, the balance sheet for this account usually involves the presentation of information in the context of inventory items of fixed assets and locations.

The above means that the balance sheet for account 01 may look like this:

The compiled balance sheet on account 01 in the context of fixed assets confirms the identity of the analytical accounting data to the turnover and balances on the synthetic account 01.

Friends, today I want to devote my article to setting up OSV in the 1C Accounting 8.3 program. The idea to write such recommendations arose after constant communication with clients and especially those starting to work in 1C programs. My advice will help you set up not only the OSV, but also any of the standard reports in the Accounting 8.3 program.

So, in general, OSV in the 1C Accounting 8.3 program looks like this:

In this form, the turnover is not very informative. To change it, use the "Show settings" button.

In the form that opens, on the first tab "Grouping" I recommend checking the box "By subaccounts"

Now the SALT will look like this, with a breakdown of each account into sub-accounts.

Many users with an inquisitive mind often ask why there is an “Add” button on the “Grouping” tab and what it gives us for customization.

Let's see. Let's uncheck the "By subaccounts" box and add an account by clicking the button, for example, 10 with the "By subaccounts" flag and an empty subconto.

The result is this OSV. With detailing on sub-accounts of only one 10 account, and the rest of the accounts without detailing.

Let's go back to setting up the first tab. In the cell "by subconto" click on the three dots and in the list that appears, select, for example, the nomenclature.

We form the OSV and we got such beauty, with details of 10 accounts for sub-accounts and for nomenclature.

Let's continue studying the report settings (I returned the OSV to detailing by sub-accounts of all accounts) and go to the "Selection" tab. If you work with off-balance accounts, then I advise you to check the appropriate box.

Then the data on off-balance accounts will appear at the bottom of the SALT:

We continue to explore the possibilities of setting up OSV. And on the "Indicators" tab, check the box NU. This will allow us to see the data in the turnover not only for accounting, but also for tax accounting. You can report permanent and temporary differences.

On the "Additional fields" tab, it is possible to check the box to display the account name on the screen. This is convenient, since not every accountant remembers the name of this or that account in the chart of accounts.

After all our settings, the balance sheet will display information on the sub-accounts of all accounts, data on accounting and tax accounting, as well as the names of accounting accounts.

Someone especially curious asks, but in the setting, the "Detailed balance" tab, why and how to use it? To illustrate this setting, let's return to the original form of the SALT without subaccounts.

Let's look at account 62. Since this account is active-passive, it is not clear the balance of 283957.56 is it that buyers owe us so much or the amount of buyers' debt is so much more than our debt on shipments? Of course, it is easier to expand 62 across subaccounts, but you can use the expanded balance without going through subaccounts:

Now let's create a balance sheet. This is the result we see on account 62. The balance magically unfolded by two amounts:

The last tab in the report setup will help you change the mood of your reports, i.e. set background color, text color, border.

In addition, in the lower part of the window of this tab, you can display the name of the report, units of measurement and signature. This is necessary if you need to print the OSV.

Well, for example, we got such a mood in the program.

And finally, a few words about the new features of the 1C Accounting 8.3 program. Sometimes it is necessary to compare, for example, balance sheets for two months. Of course, you can print both OSVs and compare them on paper, but I want to show you how to display both of them on the desktop of the program.

So, we form two OSV. You will get two tabs:

Right-click on the heading of any balance sheet and from the proposed menu select "Show with others (vertically)" (well, or horizontally, as you prefer) and select the second OSV.

As a result, we got the opportunity to see two statements on the screen at the same time.

Well, that's all I wanted to tell you today.

Work in 1C programs with pleasure!

With you was your consultant, Victoria Budanova.

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The turnover balance sheet (balance balance sheet) is compiled at the end of the month based on data for each synthetic account: balances at the beginning of the month (opening or opening balance), turnover for the month and balances at the end of the month (ending or closing balance). The balance sheet is compiled both for synthetic accounts and in the context of sub-accounts.

The statement records all synthetic accounts used at the enterprise. A separate line is assigned to each account, which indicates the opening balance, debit and credit turnover, and the ending balance. If there was no movement on the account for the reporting period, then only the opening and closing balances are indicated. To check whether the balance sheet is drawn up correctly, you should know the following rules:

The total of debit opening balances must equal the total of credit opening balances;

The total debit turnover for the period must be equal to the total credit turnover;

The total of debit ending balances must equal the total of ending credit balances.

The preparation of the balance sheet is based on the use of double entry. Double entry in accounting allows you to control the correctness of the reflection of business transactions. Since each amount is reflected in the debit of one account and the credit of another account, the total turnover on the debit of all accounts must be equal to the total turnover on the credit of all accounts. If there is no such equality, then this means that there are errors in the account entries that need to be found and corrected. Thus, double entry is one of the methods for ensuring a constant balance summary of indicators that reflect the turnover of the organization's assets in conjunction with the sources of their formation.

The balance sheet data on account balances are used in the preparation of the balance sheet.

As of March 31, 2014, the trade organization has the following account balances (synthetic account numbers are indicated in brackets):

- fixed assets (01) - 500,000 rubles;

- depreciation for these fixed assets (02) - 100,000 rubles;

- goods (41) - 300,000 rubles;

- money on hand (50) - 20,000 rubles;

- money on the current account (51) - 115,000 rubles;

- debt to suppliers of goods (60) - 175,000 rubles;

- a bank loan (66) - 300,000 rubles;

-debt to employees on wages (70) - 90,000 rubles;

- authorized capital (80) - 200,000 rubles;

- retained earnings (84) - 70,000 rubles.

Business transactions for April are recorded in the book of business transactions (table 1).

For simplicity, the posting example is drawn up in such a way that each account is involved in operations once for debit and once for credit, except for accounts 51 and 90. Therefore, the turnover sheets, the turnover and balance of which are transferred to the balance sheet, are compiled only according to these synthetic accounts (see tables 2, 3).

The balance sheet (table 4) reflects the opening balance on the morning of 04/01/2014 on the corresponding synthetic accounts, monthly debit and credit turnover on synthetic accounts and the closing balance on 04/30/2014 on these accounts. The closing balance is determined according to the following rules:

a) for active accounts:

opening debit balance + debit turnover - credit turnover = closing debit balance;

b) for passive accounts:

opening credit balance - debit turnover + credit turnover = closing credit balance;

c) for active-passive accounts - the same as for active and passive accounts, depending on the type of opening balance (debit or credit) and monthly turnover.

For example, for balance sheet account 41 (active account):

The opening balance is 300,000 rubles;

Final balance - 360,000 rubles. (300,000 + 170,000 - 110,000).

According to the balance sheet, the balance sheet of the organization was compiled as of April 30, 2014 by posting the closing balance from the balance sheet by balance sheet items (table 5).

Table 1

table 2

Table 3

Table 4

Table 5