Where is the accounting policy in 1s 8.2. Accounting policy of organizations depending on the taxation system

Beginning of work. Setting up an accounting policy in 1C Accounting 8.3

Before you start working in the program, you must configure the accounting policy of the organization. We are talking about such settings 1c 8.3 and 8.2, such as: what tax regime the company is in, how to allocate costs, how to take into account the cost, depreciation methods, and so on.

The question immediately arises - where to find an accounting policy in 1C 8.3? There is a link to it in the "Organizations" directory in the "Go to" section:

The accounting policy filling settings window consists of several tabs and two buttons with a choice of taxation mode. Let's consider all the bookmarks in turn related to the general mode.

income tax

The first tab to fill in is Income Tax.

The first element on this tab is a checkbox where you need to indicate whether accounting is applied according to the requirements of PBU 18.02. This is required for income tax purposes.

The following is the depreciation method. For intangible assets, structures and buildings, the straight-line method of accrual is always applied, regardless of which one was chosen. In other cases, a non-linear method can be applied.

You don’t need to specify anything in the “Redeem the cost of workwear and special equipment” field, since at the time of writing this article this field is not available for editing, although the tooltip says that since 2015 the organization has the right to decide how to write off the cost of workwear and special equipment.

The list of direct costs and how to take them into account must be filled either manually, or you must agree with the system's suggestion to fill in this list automatically. This is necessary when an organization conducts production activities and wants to attribute direct costs to the cost of production. When filling in automatically, it is also desirable to fill in the columns "Department" and "Cost item".

Item groups are filled in for subsequent analytics of income from sales of goods and services, and they are also shown in the profit declaration. By default, there is already an entry "Main nomenclature group".

Let's move on to the next tab.

VAT

Here are the settings for VAT accounting in 1C Accounting.

There are basically checkboxes, in order:

1. We indicate whether the company has activities without VAT or with VAT at a zero rate. If this box is checked, when selling such goods or services, separate accounting for batches will be kept in order to correctly reflect VAT
2. If the organization uses simplified VAT accounting, check the corresponding box. Keep in mind that simplified accounting has some limitations. For example, VAT cannot be charged on positive amount differences.
3. In the third paragraph, you need to indicate whether VAT should be charged on shipment if there is no transfer of ownership
4. Here we indicate whether to charge VAT on the transfer of real estate without transferring ownership
5. Until 01.10.2011 VAT can be charged on positive amount differences and separate invoices can be issued. If such accounting is required, check the corresponding box.
6. Invoices can be generated in conventional units. If this box is checked, then such invoices will be printed in rubles

You also need to choose how the advance invoices will be generated.

UTII

If the organization is a UTII payer, check the appropriate box and select the cost allocation base.

Stocks

On this tab, you only need to select the inventory valuation method.

Expenses

Here you need to indicate the types of activities for which costs are taken into account on account 20. You also need to specify the method of including indirect costs in the cost price and specify additional settings (if necessary).

reserves

This tab indicates whether reserves will be formed in accounting or tax accounting, or in both at once.

Source: programmer1s.ru

In this article, we will consider the next important stage in preparing for work in the 1C program: Enterprise Accounting 8 - setting up an accounting policy. If the accounting parameters setting applied to all organizations in the infobase, then the accounting policy is filled in for each organization and may be changed periodically. Its correct filling is the key to successful work in the program.

You can go to setting the accounting policy settings through the "Main" section.

Of course, turning to the accounting policy, we have a completed directory of the organization, when filling out which we have already established the type of organization and the taxation system.

By the way, we can refer to the accounting policy without leaving this directory, just select the necessary organization.

And then by clicking the "Create" button we form a record for a certain period. We immediately see the opportunity to re-select the taxation system, since the organization can switch to the simplified tax system or return to the basic tax system, then we change this position in this setting.

Tax accounting for organizations on OSN is carried out automatically in the program, and the first customizable tab is "Income tax".

Initially, it should be noted whether or not the organization PBU 18/02 applies. Only small businesses and non-profit organizations can not apply. If you have the right not to keep records in accordance with PBU 18/02 and do not have the skills to apply it in practice, then I recommend that you do not check this box. If your organization is not small, then you need to check the box.

The following setting provides a choice of depreciation method in tax accounting: linear or non-linear. These two methods are provided for by the tax code (Article 259, paragraph 1).

Organizations that choose to apply the straight-line method of depreciation must apply it to all fixed assets. If you decide to use the non-linear method, then it is possible to use it only for fixed assets from depreciation groups 1 to 7. Since, regardless of the method established by the taxpayer, when depreciating structures, buildings, transmission devices, intangible assets included in the 8-10 depreciation group, the program will automatically apply the straight-line method in accordance with clause 3 of article 259 of the Tax Code of the Russian Federation.

As for the method of paying off the cost of overalls and special equipment, the program gives the right to bring tax and accounting closer together when choosing the second position in the list, which appeared in 2015. But when choosing the first position, due to the fact that in accounting the cost will be written off depending on the service life, temporary differences will appear that will need to be taken into account.

For the purposes of tax accounting for income tax, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, all sales and production costs are divided into direct and indirect. The same paragraph provides an approximate list of expenses that may be direct: material costs, labor costs, insurance premiums, depreciation. When direct costs are reflected, posting Dt 90.02 - Kt 20 is formed, when indirect costs are reflected, expenses from account 20 are debited to account 90.08. So, we can determine which expenses will be debited to account 90.02, and which to account 90.08, by contacting the information register "Methods for determining direct production costs in NU".


This register is essentially a separator between direct and indirect costs. What will be listed here, what types of expenses, on what accounts - will be reflected in the income tax return in line 10 in Appendix 2 to sheet 2.

Mandatory to fill in this register are the details "Year", "Organization" and "Type of expenses NU", a reference book that exists in the program as predefined, that is, indicators cannot be entered into it. It corresponds to those lines of expenses that should be reflected in the income tax return. Depending on what type of expenses is selected, the declaration will be filled out in this way.

Since we are talking about direct costs, we choose from this list as mentioned above: material costs, insurance premiums, depreciation, wages. The remaining indicators are optional, but you can fill in a more detailed display by debit, by credit, by department, by cost item. In this case, all costs for the specified item will be direct. With more detailed filling, if there is such a need, one should be more careful. So that with a combination of parameters, the rules for determining direct costs do not intersect and do not repeat.

Let's move on to the next setting - setting item groups. It is needed for organizations that are engaged in the production of products, the provision of services or the performance of work.

Filling in the register is formed in accordance with the activities of the organization, by clicking the "Create" button we select the nomenclature group necessary for the organization, which relates to our own production. Working directly with the directory of the same name, it is possible to create these same groups. But it is not recommended to "split", to create too many item groups. It is better to create groups for those types of activities in the context of which there is a desire to track the financial result.

Next comes the "VAT" tab. The first thing to do is to indicate whether you are exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation. These articles are exempt from payment if the revenue of an organization or an individual entrepreneur does not exceed a certain limit or the organization has the status of a research project participant in accordance with the Federal Law "On the Skolkovo Innovation Center". When the checkbox is checked, in the document "Sales of goods and services" the position "Without VAT" is automatically set, and invoices are recorded in the journal in the cases listed in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation.

If the taxpayer carries out transactions subject to taxation and transactions not subject to VAT or at a rate of 0%, then he is obliged to keep separate records and check the following boxes.

The appearance of a checkbox in the next position leads to the calculation of VAT and the formation of an entry in the sales books at the time of shipment of goods, when we conduct the document "Sale of goods and services" with the type of operation "Shipment without transfer of ownership".

If such a moment of accrual does not suit us, then we do not set the checkbox, then the entry in the sales books and the VAT charge will be formed only after the transfer of ownership, when we post the document "Sale of shipped goods".

The last setting on this tab concerns the procedure for registering advance invoices. The program offers 5 options to choose from.

By default, it is set to "Register invoices always upon receipt of an advance", this option involves the creation of invoices for each amount received. The exception includes prepayment amounts credited on the day of receipt.

In the second option, the registration of invoices for advances credited within 5 calendar days will not take place. This option implements the rule enshrined in paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after receiving it, if the shipment against the paid account is also made within five days.

The next option determines the registration of advance invoices only for amounts that have not been credited at the end of the month. But according to the explanations of the Ministry of Finance, this is used for continuous long-term deliveries of goods, the provision of services to the same buyer.

The fourth option is intended for organizations that are ready to defend the position that payments are not recognized as advance if the shipment and payment for goods occurred in the same tax period.

The latter option is designed for organizations that, in accordance with paragraph 13 of Article 167 of the Tax Code of the Russian Federation, have a production cycle that exceeds six months in duration. And they have the right to consider the moment of occurrence of the tax base on the day of shipment.

Another bookmark for setting up accounting policies - "UTII". It is noted here whether the organization is a UTII payer. And if the organization carries out retail trade, and this retail trade falls under the payment of UTII, then the second position is also fixed.

There are two possibilities for specifying the basis for the distribution of costs by activity. Expenses that cannot be attributed to a specific type of activity will be allocated according to the selected base.

Go to the "Inventory" tab. It is necessary to choose a method for assessing the inventory at an average cost or FIFO. The established method is used both for accounting and for tax purposes.

And we prescribe a method for evaluating goods in retail at the purchase price or at the sale price (these methods are referred to in PBU 5/01 p. 3). If there is a need to see the trade margin, then it should be taken into account at the selling price, but remember that in tax accounting, goods are valued only at the acquisition cost. If you are not ready to take into account the difference between accounting and tax accounting, then you should choose "acquisition cost".

There is another large and very important tab in the accounting policy - "Costs". The first thing we reflect is the main cost accounting account and the types of activities, the costs of which are recorded on account 20. We check the boxes whether the costs for the production of products and the provision of services will be taken into account on account 20.

If some costs will be reflected in the 20th account, then the opportunity to choose how the 20th account will be closed becomes active. The "Without revenue" option allows you to always close the 20th account, regardless of whether there was revenue or not. Option "Taking into account the proceeds from the performance of work (provision of services)" - 20, the account will be closed, provided that in the current month the proceeds are reflected in the same item group as the costs. The third option makes it possible to close the 20th account for the nomenclature group for which the proceeds are received and the sale is reflected in the document "Act on the provision of production services."
Below, provided that at least one type of activity is selected, the "Indirect costs" button becomes active.

In the window that opens, we see the settings for 26 and 25 accounts. For account 26, you need to determine how general business expenses will be closed. If included in the cost of sales, otherwise this method is called direct costing, then the amounts from the 26th account of the month are automatically sent to account 90.08. If in the cost of products, works, services, then all these expenses from account 26 will be closed to account 20, and thus, on account 20 we will see the total cost of our production (our work and services). In this case, you will need to choose a method for allocating costs to the cost of products (works, services).

Be sure to fill in, starting from what period and for which organization this setting is valid, we also indicate the distribution base, choosing a position from a predefined directory. Suppose an organization has material-intensive production, the main costs are material, then it may make sense to take them as a distribution base. Either labor-intensive production of the main share of costs - wages. Or a large output, will lead to the choice - "Output". It all depends on the type of activity and the specifics of the organization. There is the possibility of more detailed filling, take into account cost items, division. You can select cost account 25 or 26, if you do not specify a specific one, then the costs are debited from both accounts. A similar write-off will occur with unfilled units and cost items. Detailed detailing may be required, for example, when different distribution bases need to be applied to one type of expense.

Next to the "Indirect Costs" button is the equally important "Additional" button.

In this window, we indicate whether the calculation of the cost of semi-finished products and services is carried out by our own division. If we put at least one checkbox, then you still need to select the sequence of production stages.
Choosing the option to set manually, we create the document "Order of departments for closing cost accounts", in which, by means of the "Add" button, we form the order of divisions.

When choosing automatic determination of redistributions, there is no need to generate the document "Order of subdivisions for closing cost accounts". But in order for the program to work correctly for organizations that provide services to their own divisions, it becomes possible to set up a counter release of products (services). By clicking the "Create" button, we proceed to setting up the counter issue register.

Even when filling in the settings in the "Advanced" window, you need to decide whether you will take into account deviations from the planned cost. If an organization uses account 40 in accounting, output is carried out at the planned cost, and at the end of the month, the deviation of the actual cost from the planned one is calculated.

The last bookmark for setting up an accounting policy is "Reserves".

Reserves in the program are formed automatically depending on the delay. Income taxpayers have the right to create reserves, including for doubtful debts. If provided by the accounting policy of the organization, then we note.

We considered the settings provided that the organization is on the general taxation system. If the organization is on the simplified tax system, then the setting will look different, exactly how it will be discussed in the next article.

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Any accountant knows about the need to form the accounting policy of the organization for each enterprise. Equally important is the setting of accounting policies in the 1C Accounting program. How we set up this register, how and what checkboxes we put, depends on the correct operation of the program. An incorrectly set checkbox can lead to serious errors in the infobase, to incorrect accounting and tax accounting in the program, and as a result, incorrect filling of reports and declarations.

The key to successful work in the program is the correct setting of the accounting policy, and today I will tell you about each item in this register of the program.

1. Setting up an accounting policy for accounting purposes.

I draw your attention to the fact that since the 44th release in the 1C: Accounting 8 version 3 program, the setting of the organization's accounting policy has changed. Now we need to fill in two different information registers. First, accounting rules are set up, and then taxes and reports.

There are two ways to go to the accounting policy settings for the BU.

The first is in the "Main" section.

In this case, the window for setting the accounting policy for the organization that is set as the main one in the infobase will open. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one in the list.

In the current window, open the "History of changes"

In the window that opens, using the "Create" button, the accounting policy of the selected organization for the next year is formed.

The second way to open the accounting policy in the 1C Accounting 3.0 program from the organization card:

As a result, we will also get into the history of changes in this information register for the current organization:

So, let's form a new accounting policy for 2017.

First, we need to choose the method by which the inventories will be written off in accounting: by average or by FIFO:

Next, the method is set by which the program will take into account retail goods: by purchase cost or by sale value. If you want to see a trade margin on account 42, then you need to choose the method of accounting for goods by selling value. However, let me remind you that in tax accounting for calculating income tax, direct costs are determined only by the cost of acquiring goods.

In the next block, we indicate the cost accounting account, which will be substituted by default in the “Requirement - Invoice” document, and also check the boxes whether our organization produces products and performs work, provides services to customers.

When the second checkbox is checked, the field for selecting the method of writing off costs becomes available.

If you choose the "Without revenue" method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.

The write-off method “Considering all revenue” allows you to close the costs of account 20 only for those product groups for which revenue is reflected in a given month.

If you choose the third method of writing off costs “Including revenue from production services only”, then the 20th account will be closed only for those services that are reflected in the document “Provision of production services”.

If at least one of the two checkboxes "Product output" or "Performance of work, provision of services to customers" is checked, then the setting of methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month to account 90.08, i.e. management expenses.

If we need to include the costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

Be sure to fill in the period from which our changes and organization will be accepted.

If no cost account is specified, then this allocation method will default to both 26 and 25 accounts.

Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to be every month, for example, for the production of products - "Output volume", and for the provision of services, the main costs are "Payment".

The next block of settings is related to manufacturing enterprises.

Checking the box "Deviations from the planned cost are taken into account" means that the organization records finished products at the planned cost and is formed by posting Dt 43 and Kt 40, and then at the end of the month the program will calculate the actual cost and make adjustments to the output.

It makes sense to set the following two flags if the output of products at our enterprise is a complex technological process that consists of separate phases, the so-called redistribution. And each redistribution ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services rendered, taking into account the sequence of our production. If an organization provides services to its own divisions, then the program also has the ability to set up a counter release.

Let's consider one more block of settings.

By checking the box “Account 57 “Transfers on the way” is used when moving funds”, we get the opportunity to reflect operations for withdrawing and depositing cash and using account 57. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.

If an organization forms reserves for doubtful debts, then for their automatic accrual in accounting, you must select the appropriate setting box.

If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18 “Accounting for corporate income tax calculations” is applied”. PBU 18/02 may not be applied by small businesses and non-profit organizations.

2. Setting up an accounting policy for the purposes of NU for an organization on DOS.

After we have formed an accounting policy for accounting purposes, let's move on to setting up tax accounting in the program. This can also be done in two ways.

The first one, here in the accounting policy settings for the BU:

Second, in the "Main" section

In the window that opens, we select the taxation system.

Depending on the selected system, we change the composition of the settings on the left side of the window. In the case of OSN, the settings “Income tax”, “VAT” appear on the left. The “Property tax”, “Personal income tax” and “Insurance contributions” settings are common for any taxation system.

For DOS taxation, go to the "Income Tax" tab.

Here are the income tax rates, as well as the depreciation method. When choosing a non-linear method, it must be remembered that this method applies only to fixed assets from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of redemption of workwear and special equipment: at a time or set a period of use upon transfer to operation.

The next setting "List of direct costs" is a kind of "separator" of direct and indirect costs. What we list in this register, those expenses will be reflected in the income statement as direct.

When filling out this register for the first time, the program will offer to fill in direct expenses in accordance with Art. 318 of the Tax Code of the Russian Federation.

The resulting list of expenses can be edited by adding or removing some items.

Let's move on to the next setting. Here, nomenclature groups are indicated, which, the revenue for which is reflected in the income tax declaration as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the order of payment of advance payments: quarterly or monthly, depending on the profit.

The following settings relate to VAT: VAT exemption, setting up separate accounting, and the procedure for issuing advance invoices.

Next, we move on to property tax settings. Here are the property tax rates, available tax incentives. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill in the corresponding register.

On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the scheduled operation "Calculation of property tax" appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another bookmark is personal income tax. Here we indicatehow our organization will apply the standard deductions - on an accrual basis or over the course of an employee's monthly income.

The last mandatory setting is insurance premiums. Here we indicate whether pharmacists, miners, workers with harmful and difficult working conditions work in the organization.

In addition to the settings listed mandatory for enterprises on the OSN, using the hyperlink “All taxes and contributions”, you can open more additional settings, for example, transport tax, land tax. And you can also set payment reminders in the program, for example,indirect taxes or the timing of the submission of statistical reports.

3. Setting up an accounting policy for the purposes of NU for an organization on the simplified tax system.

Let's now consider the accounting policy settings for an organization on the simplified tax system with an object of taxation "Income minus expenses"

First, we set up the taxation system. We note whether our organization is a UTII payer, whether it must pay a trading fee and the date of transition to the simplified tax system.

The STS tab contains very important settings regarding the procedure for recognizing expenses.

Flags indicate those operations that must be done in the program to get the corresponding costs into the KUDiR. For example, expenses for purchased goods will fall into column 7 of the income and expense ledger if the goods are credited in the program, paid to the supplier and sold. You can also check the additional checkbox "Receiving income", then the cost of goods will fall into KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.

In the UTII settings, you must specify the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.

The settings for personal income tax and insurance premiums for the simplified tax system do not differ from the settings of these parameters considered for enterprises using the general taxation system.

4. Printing the accounting policy in the program 1C: Accounting 8.

After we have set up an accounting policy for accounting and tax accounting, we can print them without leaving the program. You can also print an order on accounting policies, a working chart of accounts, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings

Here, next to the organization selection box, there is a coveted button: “Print”, by clicking on which we can select the document we need.

The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.

Thus, for a small enterprise it is very easy to solve the problem of generating and printing an accounting policy if you work in the 1C Accounting 8.3 program.

The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to the settings in the program.

Work in 1s with pleasure and use all the features of the program.

You can ask questions in our groups in social networks.

Accounting policies are ways of conducting accounting by an economic entity. accounting. An accounting policy is a document that shows how accounting is done. In this article, we will focus on the following questions:

Where in 1C accounting policy

AT 1C Accounting 8 Accounting policy can be configured in the “Accounting Policy” window. First, the accounting policy in 1C (the layout and its elements) is stored in the settings of the information register “Accounting policy”. Each separate entry in the register shows the state of the UE for a specific period of time. The record is generated annually.

The register settings include the taxation system:

• general or simplified for institutions;
• general, simplified or patent for individual entrepreneurs.

The register has a different form for legal entities. persons and IP. Active tabs are set taking into account the choice of taxation system.

Formation of the accounting policy of the organization

Accounting policy settings in 1C8 are carried out in stages. At the beginning, it is necessary to set up the register in the UE, in order to form printed forms (order for the UE, annex to the order). If there is no UE for the required period, then it must be created.

How to change the accounting policy settings in 1C:

• Go to the menu tab “Main” - “Settings” - “Accounting policy”.
• Select the institution, the required period and double-click to set the required one.





Setting the parameters of the “Income Tax” tab of the UE

The checkbox is set in the field “Applicable RAS 18/02 “accounting for income tax settlements” and the user will be able to keep records in deferred tax assets and liabilities. Next, in the “Depreciation method in tax accounting” field, select the method of depreciation funds and depreciable property, and in the “Repay the cost of workwear and special equipment” field, set the method.




Customizing VAT UE tabs

If an institution applies the VAT exemption under Art. 145 or 145.1 of the Tax Code of the Russian Federation, the checkbox “Organization is exempt from VAT” is automatically set. Take it off.

If at the same time a transaction is carried out that is taxable and not taxable, it is necessary to check the box “Separate accounting for incoming VAT”, as a result of which separate accounting will become available. The “Separate VAT accounting” checkbox will become active. If none of the second checkboxes are checked or the checkbox Separate VAT accounting on account 19 “VAT on acquired valuables” is cleared, then it will be impossible to select a VAT accounting method.




Setting up the Inventory tab

In the line “Method of valuation of inventories (Inventory)” you need to select “At average cost”, then the inventory write-off will be taken into account at the average cost, which will be automatically adjusted to the weighted average at the end of the month.




Setting the “Costs” tab of the accounting policy:

• select the main account in the field “Main cost accounting”, then it will be indicated automatically in the production documents; in the case of the release of products by the organization, the checkbox “Product release” is set;
• if the enterprise provides services, the checkbox “Performance of work” is set, and the field “Costs are debited from account 20 “Main production” becomes active;
• such buttons as “Indirect costs” and “Additional” are always active when selecting “Product output” or “Work execution”;
• select the type of general business expenses “To cost of sales (direct costing)” by clicking on the “Indirect expenses” button.





Setting up the Reserves tab

For the formation of reserves in accounting. and tax accounting, you need to check the boxes “In accounting” and “In tax accounting”. Setting the date at the end of which the debt is considered invalid is configured in the fields “Payment period for buyers” and “Payment period for suppliers”, unless otherwise specified in the contract. Next, click the “Save” and “Close” button.

Accounting policy is set.




If you still have questions about setting up an accounting policy in 1C, ask them in the comments. Our specialists will be happy to answer them.

Setting the accounting policy of the organization in the program 1C Accounting 8 edition 2.0 is carried out after setting the accounting parameters.

Figure - 1. The form for setting the accounting policy of the organization.

On the "General Information" tab the organization and the date of the beginning of the reporting period for which the accounting policy is established are selected. A general or simplified taxation system is chosen. If the organization accepts UTII, it is necessary to set the flag "Organization - payer of a single tax on imputed income (UTII)". It is also necessary to set the appropriate flags depending on the activities carried out by the organization.

Figure - 2. "General information" tab.

On the tab "OS and NMA" it is necessary to establish a single method of calculating depreciation for depreciable property in tax accounting. The selected method will be applied to all fixed assets and intangible assets when depreciating.

When installing the straight-line method, the depreciation amount will be determined based on the initial or current cost of the fixed asset item and the depreciation rate, which is calculated from the useful life of the depreciable property item.

With the non-linear method, depreciation is charged on the residual value of the fixed asset. When the residual value of the fixed asset is 20% of its original cost, the procedure for calculating depreciation changes. Then the residual value of the depreciable property will be fixed as the base value. As a result, to determine the monthly amount of deductions, the base cost must be divided by the number of months remaining until the end of the life of this asset.

By clicking on the "Specify property tax rates" button, you can set the property tax rates and set the period of their validity.

Figure - 3. Bookmark "Fixed assets and intangible assets".

On the "Inventory" tab a method for estimating inventories is chosen " Average price" or « FIFO.

Figure - 4. Bookmark "Materials and production reserves (IPZ)".

On the Production tab the distribution base for the costs of the main and auxiliary production for services to third-party customers and for services to in-house units is indicated: at planned prices, by revenue, by planned prices and revenue.

Button " Establish methods for allocating indirect costs” the method of distribution of general economic and general production expenses is established. The application of the method is supported for accounting for general business expenses.

The "direct costing" flag is set to account for general business expenses. When this flag is set, general business expenses will be written off in the same month when they arise and fully charged to expenses of the current period. If the "direct costing" flag is not set, then general business expenses will be distributed between the cost of goods produced and work in progress.

Figure - 5. Tab "Production".

On the tab "Production of products, services" set one of two ways to account for output:
“Using account 40” - if accounting is kept at the planned cost;
“Without using account 40” - then the deviation from the planned cost will be included in the cost of production, regardless of the method of accounting for output.

When specifying the sequence of redistributions when calculating the cost of finished products and semi-finished products, when the option " Set manually», then you will need to specify the sequence of divisions on the button " Setting the Order of Departments for Closing Cost Accounts". Or you can set automatic detection.

Figure - 6. Bookmark "Output of products, services".

On the Work In Progress tab specifies how work in progress is recorded, with or without the use of the WIP Inventory document.

Bookmark "Retail". For organizations engaged in retail trade, you must choose one of the methods for accounting for goods in retail:

When the “By selling value” flag is set, accounting for goods intended for sale in retail trade will be kept on accounts 41.11 “Goods in retail trade (in ATT at selling value)” and 41.12 “Goods in retail trade (in NTT at selling value) ”, Accounting for the trade margin on account 42 “Trade margin”. If you choose the method "By purchase price", then the accounting of goods will be carried out on account 41.02 "Goods in retail trade (at purchase price)".

Figure - 7. Bookmark "Retail".

On the next tab "Income Tax" a sign of accounting is established in accordance with PBU 18/02 “Accounting for income tax settlements”. If you set this flag, then permanent and temporary differences in the valuation of assets and liabilities will be calculated automatically. This sign is set by default, but it can be changed, since, for example, small businesses have the right not to apply PBU 18/02.

For those organizations that are engaged in production, it is necessary to set the list of direct costs on the button "Specify the list of direct costs", stored in the register "Methods for determining direct costs in tax accounting".
Also, for each organization, you can specify tax rates (to the federal budget, to the budget of a constituent entity of the Russian Federation).

Organizations that sell goods and services without VAT or at a rate of 0% should keep lot records for VAT purposes. Then you need to set the flag "The organization implements sales without VAT or with VAT 0%". As a result, separate VAT accounting for transactions subject to VAT and not subject to VAT will be maintained. And on the tab "Without VAT and 0%" additional information is indicated.

A simplified VAT accounting can be established for an organization without the use of regulatory documents. To use this mode on the tab "VAT" you need to set the flag "Simplified VAT accounting". When using this mode, the data for the purchase ledger and the sales ledger will be generated when posting documents. If the organization has simplified VAT accounting, then the values ​​of the other settings on this tab are not used.

In the 1C Accounting 8 program, it is possible to reflect the shipment without transferring ownership. This operation is reflected in the document "Sales of goods and services" with the type of operation "Shipment without transfer of ownership". In order for VAT to be accrued when posting a document, then you need to set the flag “Charge VAT on shipment without transfer of ownership”. If the flag is unchecked, then VAT will be charged later: when the sale of shipped goods is reflected in the document “Sale of shipped goods”.
Then it is necessary to indicate the procedure for registering invoices for advance payments accepted in the organization.

In order for the organization to be able to conclude contracts in conventional units, and the total indicators in printed forms of invoices for contracts in c.u. e. could be reflected in rubles, you need on the VAT tab set the flag "Invoices for settlements in c.u. e. to form in rubles.

If a on the VAT tab set the flag “Take into account positive amount differences when calculating VAT”, then separate invoices will be issued for positive amount differences. And if you uncheck the box, then they will not be issued.

On the “Without VAT and 0%” tab, you must specify the procedure for calculating the amount of VAT if it is impossible to confirm the legality of applying the 0% VAT rate. This setting will be used by default when generating the regulatory document Confirmation of the zero VAT rate.

Bookmarks "UTII" and "USN". If the retail trade of an organization is subject to UTII, the corresponding setting is set, which affects the installation of accounts for accounting for income and expenses from sales in NTT, if accounting is kept at sales prices, as well as the recognition of income from sales upon receipt of proceeds from NTT under a simplified taxation system .

For expenses subject to taxable and non-taxable UTII, which are subject to distribution by type of activity, it is necessary to select the basis for the distribution of expenses.

By clicking on the button "Set income and expense accounts for activities subject to UTII", it is possible to view and correct the list of accounting accounts for activities subject to UTII.

For organizations applying the simplified taxation system, the following information should be provided:

Object of taxation of the USN:

— Income;

— Income reduced by the amount of expenses. Then you will need to set the procedure for recognizing expenses on the "Expense Accounting" tab.

Bookmark "Cost Accounting". For organizations that apply the simplified tax system and have chosen the object of taxation “Income reduced by the amount of expenses”, you need to set the procedure for recognizing expenses: material, expenses for the purchase of goods, expenses for input VAT. The list of events (business transactions) that must be performed for the recognition of expenses is set automatically. If necessary, the conditions for recognizing expenses can be changed.