Accounting policy in 1s 8 2. Setting the parameters of the accounting policy of accounting

The accounting policy of the organization in 1C Accounting 8.2 is the most important setting in 1C accounting programs.

1C platform 8 programs are multifunctional accounting programs that, on the one hand, implement complex and universal algorithms for accounting tasks, and, on the other hand, work out regular changes in legislation.

Therefore, all accounting policy settings that are present on the tabs of the accounting policy form are the tip of a large iceberg of accounting functionality. To properly set up an accounting policy, you need good knowledge of how 1C Accounting works and the accounting rules of the accounting department itself. And at the initial stage of the implementation of 1C programs, there is just no such understanding yet.

Often, at the start of the program, the accounting policy is entered hastily in order to start accounting, since without the accounting policy register, documents are not posted. And in the future they face a misunderstanding of their accounting on the part of 1C8.

Accounting policy in 1C 8.2 is set separately for each accounting organization in the information base (IB). Thus, in 1C Accounting 82 it is implemented: all accounting organizations are entered into one IS, and for each of them its own separate record “Accounting Policy of Organizations” is entered, including for an individual entrepreneur. The program will apply the entered accounting policy settings for each organization individually.

In addition, the information register "Accounting policy of the organization" is periodic, i.e. it has its own time period. This means that the accounting policy is not only set separately for each accounting organization, but it is also possible for one organization to change the accounting policy over time. As a rule, the start date of the entry is the beginning of the year, for example, from January 01, 2014.

For example, an enterprise is switching from a general taxation system (OSNO) to a simplified system (STS) or vice versa. Either the conditions for distributing the costs of the production process have changed since the new year, or a unit for UTII has appeared as part of accounting. In these cases, from the new accounting year, a new record of the organization's accounting policy is started, and the previous record remains unchanged!

Before proceeding with the installation of an accounting policy in 1C Accounting 8.2, be sure to review and, if necessary, change the settings for the accounting program parameters: menu "Enterprise" - "Setting up accounting parameters".

An important feature of these settings is that accounting parameters apply to all organizations in IS. If, for example, there are several firms on simplified taxation and one on DOS, then on the “Taxation systems” tab, you must specify “All taxation systems”. Or, the specified production target price on the Production tab will be used to allocate the cost at the end of the month to all accounting organizations, which may come as a surprise at the end of the month.

The accounting parameters settings determine the composition of the accounting policy details!

After setting accounting parameters, you can enter accounting policy register entries: menu "Enterprise" - "Accounting policy" - "Accounting policy of organizations".

It doesn't make much sense to list all tabs of settings for accounting parameters and accounting policies. The appearance of the input forms can be viewed in the 1C Accounting 8.2 program itself, and in order to understand the essence of each item, you need to understand how Accounting works. Carefully read the instructions and documentation or refer to the www.site, there is a separate lesson for setting the accounting policy in view of the importance of the topic.

In addition, the composition and purpose of accounting policy details in the 1s program changes periodically and may depend on the current validity period.

For example, since 2012, 1C has changed the VAT accounting methodology in accordance with government decree 1137, which was naturally reflected in changes in accounting policies.

Important: if the details of the organization's accounting policy change, then it is necessary to repost all 1C documents in the infobase from the date of the change. Menu "Operations" - "Conducting documents".

After re-documentation, be prepared for the fact that your balances and turnovers of accounting and tax accounting, as well as expenses for simplification, will change! Therefore, before reposting documents, it is recommended to make a backup copy of the infobase.

Brief conclusion: If you start working with the 1C Accounting 8.2 program or come to a new place of work where the program is already working, then be sure to check the most important settings of the 1C 8 program: “Accounting settings” and “Accounting policy of the organization”.

How to install for 2014 in 1C Accounting 8.2

To enter the parameters of the accounting policy of an accounting organization, you need to execute the command of the main menu of the program Enterprise->Accounting policy->Accounting policy of organizations.

To add an account policy entry, press the button or key Insert or execute the menu command Actions->Add.

In the window, you need to fill in the parameters of the accounting policy according to the model:

Setting up parameters for analytical accounting of inventories

To start the program, you need to configure the parameters of the analytical accounting of inventories (IPZ). To do this, you need to execute the command of the main menu of the program Enterprise->Settings accounting.

In the shape of Set up accounting options need to switch to d ku and checkboxes Keep inventory records for accounting and tax accounting.

To set analytical accounting parameters and close the form Settings account, press the button OK.

Open the chart of accounts of accounting, you need to execute the command of the main menu of the program Enterprise->Charts of Accounts->Chart of Accounts.

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On the command panel of the chart of accounts form there are buttons with which you can get additional information on the selected account:

Generate various standard reports, for example, "Account balance sheet" or "Account card" - button Reports;

Read the description of the accounting account - button Description accounts;

View entries in the transaction log - button Magazine postings;

Go to subconto list - button Subconto.

With button Seal you can display and print the chart of accounts of "1C: Accounting 8" both in the form of a simple list of accounts, and in the form of a list with a detailed description of each account.

Chart of accounts for tax accounting

The chart of accounts for tax accounting (for income tax) is not provided for by regulatory documents and is part of the accounting methodology in "1C: Accounting 8". It is designed to ensure that business transactions are reflected in tax accounting in accordance with the law "On the collection of taxes on enterprise profits."

Open the chart of accounts for tax accounting, you need to execute the command of the main menu of the program Enterprise->Charts of Accounts->Chart of Accounts for Tax Accounting (for income tax).

On the command panel of the form of the chart of accounts for tax accounting there are buttons with which you can get the following additional information on the selected account:

Generate various standard reports, for example, "Turnover balance sheet for an account (tax accounting)" or "Account card (tax accounting)" - button Reports;

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An incorrectly configured accounting policy can cause errors when working with documents and reports. The choice of accounting policy options is up to you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.

Filling in accounting rules in "1C"

Work with the program "1C" begins with filling in the primary information about the organization (" Main" - "Settings" - "Organizations"). After the data is filled in, you can proceed to the next step - filling out the accounting policy (" Main" - "Settings" - "Accounting policy"). This section sets out the accounting rules.

Consider the most common option for filling out an accounting policy using the example of a legal entity: LLC "Konfetprop" with a general taxation system.

"Applicable from"- in this field we put the start date of the accounting policy.

Method for assessing the MPZ

The method of estimating inventories (IPM) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 evaluation methods.

Average- when writing off inventory, the cost is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all lots) by the number of units of this material.

By FIFO(First In First Out, "first in - first out") - this method involves taking into account the price in each batch, while the most "old" product is written off: the quotient of dividing the total cost of batch 1 by the number of materials in batch 1.

Rice. 1 An example of filling out accounting rules for LLC in 1C: Accounting 8, ed. 3.0

Method of valuation of goods in retail

This item is relevant for outlets, automated (ATT) or non-automated (NTT):

by purchase price- this item will be useful for outlets where it is important to track goods at cost.

at selling price- the goods are valued at the cost of sale, while the mark-up is reflected in the 42 account. When this item is selected for NTT, another setting is required in “ Administration» – « Accounting Options» – « Chart of accounts setup» – « Accounting for goods in retail».

Main Cost Account

In this paragraph, you need to reflect the main expense account. By default, the account is 26 - in documents it is substituted automatically so that you can fill them out faster. If most of the documents should reflect the costs on another account, in the menu "Main" - "Settings" - "Chart of Accounts" you can see all the accounts and select the one you need.

If the company provides services or produces something, then we mark it with flags in the following positions: “ Output" or/and " Performance of work, provision of services to customers". Paragraph " Performance of work, provision of services to customers activate the choice of cost write-off method:

Excluding revenue, i.e. at the close of the month, the costs will be written off to the cost price for all elements, even if they do not reflect revenue.

Including all revenue- this option is selected to write off costs for all items of the nomenclature for which there is a reflection of revenue (document " Implementation”), and the remaining ones remain in the main expense account, which can lead to the fact that at the end of the month the expense account will not be closed.

Including revenue from manufacturing services only- taking into account revenue only from production services - the write-off of costs occurs exclusively for the elements of the nomenclature with the reflection of revenue from production services (document " Provision of production services»).

General expenses include:

to the sales account at the end of the month when choosing the item “ Into cost of sales (direct costing)".

to the management and are debited as the goods are sold when choosing the item “B cost of products, works, services". Thus, the costs will be distributed between the cost of goods produced and work in progress.

Methods for allocating indirect costs

Distribution methods can be useful when for different types of expenses it is necessary to use different methods of distribution, which can be detailed by departments and cost items. Also, the costs filled in this list are written off in full during the operation. "Closing of the month" because they are indirect.

Take into account deviations from the planned cost

This item is checked if cost control is required. In the "turnover" on account 40, you can see the actual, planned and difference amounts.

Calculate the cost of semi-finished products

This item is noted if the production process includes the manufacture of semi-finished products that need to be stored somewhere (reflected on account 21).

Calculate the cost of services to own departments

We mark this item if there are several departments that provide services to each other. For example, the presence of a repair shop at the plant.

Account 57 "Transfers on the way" is used

We put a checkmark if we want the transfer of funds to be reflected in account 57. It makes sense if you have several current accounts, or withdraw/deposit cash from a bank account.

Reserves for doubtful debts are formed

Formation of a reserve for Dt 91.02 and Kd 63 in case of debt settlement with buyers on 62.01 and 76.06 accounts. The reserve begins to accrue if the debt is not repaid within the time specified in the contract. If the contract does not specify the payment term, the debt is considered outstanding after the number of days specified in the accounting policy ("Administration" - "Program settings" - "Accounting parameters" - "Terms of payment by buyers").

PBU 18 is used

Accounting for income and expenses in accounting and tax accounting are different. If you check the box " PBU 18 “Accounting for corporate income tax calculations is applied”, then it becomes possible to reflect deferred and permanent assets and liabilities using temporary and permanent differences. Permanent differences give rise to permanent tax assets and permanent tax liabilities, give rise to deferred tax assets and deferred tax liabilities.

Composition of accounting forms

In this paragraph, you can choose the type of accounting reporting forms (tax declarations, statistics forms, certificates, etc.)

Filling in the rules of tax accounting in "1C"

Rice. 2. An example of filling out tax accounting rules for LLC in 1C: Accounting 8, ed. 3.0

Taxation system

This paragraph makes it possible to specify the taxation system, as well as the use of special regimes. The presence of a sales tax is relevant for organizations engaged in certain types of activities in the city of Moscow.

income tax

Tax rates may vary for separate divisions, if they have this opportunity.

Depreciation method. By default, this item is set to " Linear Method» depreciation (i.e. the same amount every month for a certain time). Non-linear is used if you need to pay off depreciation faster or slower than with linear. In this case, depreciation is charged not on the unit of the item, but on the entire item group.

The method of repayment of the cost of overalls and special equipment. one time the method of repayment involves a one-time write-off of the cost of overalls and special equipment, if more than 12 months, and the amount is more than 40,000 rubles, then at the end of the month a temporary difference will form.

Indicated during commissioning. This option allows you to choose the method of repayment of the cost directly at the time of transfer of workwear or special equipment into operation.

Form provisions for doubtful debts. The formation of a reserve for doubtful debts in tax accounting is similar to the formation of a reserve in accounting. The difference lies in the percentage of revenue that is set aside to form a reserve.

List of direct costs. This list includes all direct costs (material, wages, depreciation, other, etc.) associated with the production and provision of services. The rules for determining these costs are specified. Unlike indirect costs, they will be written off at the end of the month in relation to the amount of product sold.

Nomenclature groups for the sale of products and services. It is necessary to create group data, since item groups are analytics for 20 and 90 accounts, otherwise you will have an empty subconto. If there is no need to keep records of costs and sales in the context of item groups, then one is still created - the main item group. The proceeds from the item groups specified in this paragraph will be included in the income tax declaration section as proceeds from the sale of products or services.

Procedure for payment of advance payments. Monthly advance payments are paid by everything, except for those organizations that are indicated in paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. Quarterly- this procedure is used if your organization belongs to budgetary, autonomous, foreign, non-profit and others from paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. Monthly based on estimated profit- under this procedure, a uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter. Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit – when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid, on an accrual basis.

VAT

This paragraph establishes the rules related to the maintenance of separate VAT records, as well as tax exemption.

The organization is exempt from paying VAT, in the case provided for by Art. 145 of the Tax Code of the Russian Federation, i.e. if for the last three months the amount of proceeds from operations with non-excisable goods in the aggregate did not exceed 2 million rubles.

Checkbox « Separate accounting of input VAT is maintained» mandatory if taxable and non-taxable (or export) activities are carried out. VAT is reflected on account 19. You also need to go to "Administration" - "Program settings" - "Accounting parameters / Chart of accounts settings" - "Accounting for VAT amounts on purchased valuables" and check the box " According to the methods of accounting.

Parameter " Separate VAT accounting by accounting methods» will be useful for organizations engaged in export or exempt from tax for some activities, if analytics on tax accounting methods is important. This checkbox allows you to choose the method of VAT accounting (accepted for deduction, distributed, etc.).

"VAT is charged on shipment without transfer of ownership" - VAT is charged at the time of shipment of the goods, if the transfer of ownership takes place in a special manner (after payment by the customer, after acceptance for accounting, etc.).

We also indicate the procedure for registering invoices for advance payment:

Register invoices always upon receipt of advance payment. With this option, invoices for advances received will be created for each amount received, except for advances credited on the day of receipt. If the shipment occurred on the day of payment, then an advance invoice is not created.

Do not register invoices for advances offset within 5 calendar days. An invoice is created only for those advance payments that were not credited within 5 days after they were received.

Do not register invoices for advances set off before the end of the month. This position is relevant only for those prepayment amounts that are not credited during the tax period (quarter) in which they were received.

Do not register invoices for advances (clause 13, article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities are subject to clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. the duration of the production cycle is more than 6 months.

personal income tax

Standard deductions apply:

Cumulative total during the tax period, those. is provided to the employee in the appropriate amount for each month of the tax period evenly.

Within the monthly income of the taxpayer - standard tax deductions do not accumulate during the tax period and are not cumulative.

Insurance premiums

The rates of insurance premiums for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. They are eligible for reduced premiums.

Accident contribution rate also specified in Law No. 179-FZ.

The remaining taxes and reports are filled out in the presence of property, transport, land, the implementation of the sale of alcoholic / excise products, etc.

Don't forget to check out the section "Administration" - "Program settings" - "Accounting settings» to check the accounting parameters, and to the functionality ( "Administration" - "Program settings" - "Functionality”) for the correct operation of the program.

Setting up the program 1C "Accounting" ed. 3.0, created on the technological platform "1C Enterprise 8", includes setting up the mechanisms of the program, accounting options, as well as entering the primary information necessary to start working.

Setting up 1C Enterprise will allow you to set specific functionality to the 1C program, select accounting options, enter a number of specific values and parameters. The commands of the program settings block are located in the "Main" menu section.

Configuring the program functionality

The 1C:Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this, you need to configure 1C.

As in other programs based on 1C Enterprise, 1C:Accounting provides three options for setting functionality:

Main The functionality of the 1C:Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are enough for standard work.
Organizations that require advanced functionality can use the additional features of 1C selectively in the form of setting the functionality on the tabs in the relevant sections.
Complete functionality allows you to apply the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.

Setting up 1C includes the mandatory filling in of the details of your enterprise. When a new infobase is launched for the first time, the initial page will display the task of filling in company details.

In the directory of the Organization, it is necessary to enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program for filling out documents and preparing reports, for electronic document management and exchange of information with regulatory authorities.

The program has two options for filling in information about the organization:

manual;
Automatic, indicating the TIN.

Manual filling

On the main form of the reference book for the organization, the following details are filled in:

Abbreviated name - the official abbreviated name. Which your enterprise has, according to constituent documents. Used to display printed forms of documents and reports 1C;
Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be affixed in accordance with the law, for example, in regulated reports;
Name in the program - the name used for reflection in screen forms in the 1C program;
Prefix - a prefix (two alphabetic characters) that will be placed at the beginning of each number of documents of this organization;
TIN - taxpayer identification number;
KPP - code of the reason for setting up a taxpayer (at the location of the organization);
OGRN - main state registration number;
Date of registration - date of state registration;
For an individual entrepreneur, the fields Surname, First name, Patronymic, as well as the fields OGRNIP, Series and number of the certificate, Date of issue are filled in;
The checkbox "The labor of hired workers is used" is set by an individual entrepreneur in the presence of hired workers.

The rest of the information about the organization is divided into the following groups:

Address and phone

In this group, legal, actual and postal addresses, telephone, fax, and other contact information are filled in;
For an individual entrepreneur, the address of the place of residence and contact phone number are filled in.

Signatures

This group indicates the surname, name, patronymic and position of the main responsible persons: the head, chief accountant and cashier;
The link “Responsible for the preparation of reports” provides for filling in the last name, first name, patronymic and position of persons responsible for the preparation of accounting and tax registers, as well as enterprise reporting;
For an individual entrepreneur, the last name, first name, patronymic and position of the cashier are filled in.

Logo and seal

In this group, the name (full or abbreviated) is selected, which is used when printing documents, as well as the logo, facsimile signature of the head and chief accountant, seal of the organization (if available);
Also in this group, additional conditions for substitution into the account are selected;
A sample invoice form with logo, facsimile signature, seal, and additional terms is displayed in the preview of the "Invoice to Buyer" printed form.

Main bank account

This group contains the details of the main bank account of the organization. To fill in information about the bank, it is enough to fill in the BIC field.

Statistics codes

Here, the assigned statistical codes of the organization (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat are filled in.

Automatic, indicating TIN

When you first enter the program, you are prompted to immediately connect to the 1C: ITS portal:

Here you need to specify registration data from the 1C: ITS portal (there must be a valid subscription to ITS). Next, the program will ask you to enter the TIN:

Enter the TIN of the organization and click the "Continue" button:

A new organization will appear in the directory, based on the entered TIN. All basic details of the organization will be filled in automatically:

Separate consideration deserves setting the accounting policy of the organization in the 1C program

The current legislation provides an opportunity to choose one of several ways of conducting accounting and tax accounting of an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.

In order to bring the two types of accounting closer together, 1C:Accounting provides for the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of the organization in the 1C program is set for a certain period, usually for a year.

1C:Accounting supports the following taxation systems:

General taxation system for organizations;
General system of taxation for individual entrepreneurs;
Simplified taxation system (for organizations and individual entrepreneurs).

In addition to any of these systems, a taxation system in the form of a single tax on imputed income (UTII) for certain types of activities can be applied. And an individual entrepreneur can apply the patent system of taxation.

The tax system and taxation parameters are set in 1C individually for each organization.

Depending on the chosen organizational and legal form (IP, LLC) and the taxation system, certain parameters of the accounting policy for accounting and tax accounting become available for further configuration in the 1C program.

If this is an LLC, then in 1C it is necessary to fill in information for accounting and tax accounting. If IP - then only for the tax;
If the LLC is on a general taxation system, then in 1C the tax accounting parameters associated with this taxation system are configured;
Setting up for a simplified taxation system in 1C also involves the selection of some specific parameters for accounting.

Chart of accounts 1C is part of the accounting policy of accounting and tax accounting. The Chart of Accounts is the same for all information base organizations.

You can add new accounts and sub-accounts to the 1C chart of accounts. When adding a new account, you need to set its properties:

Setting up analytical accounting*;
Tax accounting (for income tax);
Accounting for departments;
Currency and quantitative accounting;
Signs of active, passive and active-passive accounts;
Signs of off-balance accounts.

*Setting up analytical accounting for the chart of accounts 1C - these are types of subcounts that are set as properties of accounts. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to add new subcontos on your own.

In the "Personal settings" form, you can specify the values \u200b\u200bfor automatic substitution of 1C in the details of documents.

Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.

In this section, you can find all the additional features of 1C to optimally configure the functional and technical work with the program. For example, here you can enter users and set their rights, download a bank classifier, address classifier, etc.

For the most efficient work with the program, it is recommended to configure the following accounting parameters:

If necessary, you can make individual settings for printing forms, reports and 1C processing:

Having finished setting up 1C Accounting, created on the 1C Enterprise technological platform, you can start keeping records, filling out directories, entering documents, generating reports, etc.

Of course, in the process of working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, not to be distracted from current tasks, you should devote time and attention to this process. With insufficient experience with the program and knowledge of accounting and tax accounting, it is advisable to contact qualified specialists to properly configure 1C. A complete setup of 1C 8 is an important step for the correct and complete accounting of your enterprise.

1C Accounting - setting up an accounting policy in this program has its own characteristics for different tax regimes. Where can I find the accounting policy in 1C Accounting? What to pay attention to in the process of work? In our material, we will give a step-by-step algorithm for setting up an accounting policy in 1C for enterprises on a common system and UTII, as well as talk about the features of policy settings for firms on USNO.

The process of setting up the accounting policy of an organization applying DOS is preceded by the correct filling in of its initial details in the "Organizations" section (including information on the applicable taxation system).

Then you need to make settings in the tabs offered by the program:

"Stocks";
"Expenses";
"Reserves".

Let's dwell on the process of customizing some of these tabs.

"Income Tax"

The setup process includes:

Putting a check mark in the line “PBU 18/02 “Accounting for income tax calculations” is applied”, if the organization is obliged to apply PBU 18/02 or applies it voluntarily, having provided for such a condition in its accounting policy.
Choice of depreciation method in tax accounting. In the drop-down list, it is necessary to stop at the option that is provided for by the accounting policy (linear or non-linear - clause 1 of article 259 of the Tax Code of the Russian Federation).
The choice of the method of repayment of the cost of overalls and special equipment. The second method from the list indicated - “Similar to the method adopted for accounting” - will make it possible to bring the procedure for tax write-off of this type of property closer to the accounting one and avoid differences according to RAS 18/02.
Separation of direct and indirect costs in the tab "Methods for determining the direct costs of production in NU". The direction of their write-off depends on this: to account 90.02 (direct costs) or 90.08 (indirect costs).

"VAT"

This section of the accounting policy is configured in the program according to the following algorithm:

Check the box if the organization has the right to exemption from VAT (under Article 145 or 145.1 of the Tax Code of the Russian Federation) or leave the field blank if there is no such right.
Set the checkboxes in the lines “Separate accounting for incoming VAT” and “Separate accounting for VAT on account 19…” if the organization combines taxable and non-taxable transactions.
Check the box "Charge VAT on shipment without transfer of ownership." This means that VAT will be charged and an entry in the sales book will be made at the time of shipment of goods, regardless of the transfer of ownership. This approach is consistent with the Tax Code of the Russian Federation and the position of officials of the Ministry of Finance (letters dated 11.03.2013 No. 03-07-11/7135, dated 09.02.2011 No. 07-02-06/14, dated 08.09.2010 No. 03-07-11/379) .

For information on when an organization can legally deduct "advance" VAT, read the article. "Acceptance for VAT deduction from received advances" .

"ENVD"

To customize the tab you will need:

Check the box in the line "The organization is a payer of a single tax on imputed income (UTII)" and mark the line "Retail trade is transferred to the payment of UTII", if this corresponds to the accounting policy.
From the drop-down list, select the basis for the distribution of expenses by type of activity - "Income from sales" or "Income from sales and non-operating".

The material will help distribute costs when combining tax regimes “How to keep separate accounting with OSNO and UTII?” .

The nuances of setting up an accounting policy by simplists

Companies using the simplified system are required to keep accounting (clause 1 of the law on accounting dated December 6, 2011 No. 402-FZ). They are also not exempted from the obligation to maintain tax records.

Learn how to organize accounting for a simplified person from the material "The procedure for maintaining accounting records under the simplified tax system (2018)" .

To set up an accounting policy for tax purposes on the Accounting Policy tab, you will need:

Find the tab "USN" and fill in the necessary details - the date of transition to simplified taxation and the number of the notification received from the tax authorities.
Provide control of the transitional period in accordance with paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation (if the company switched to the USN from the accrual method), by checking the box provided for this.
In the drop-down list, select the object of taxation "income" or "income minus expenses" in accordance with the received tax notice.

NOTE! There is no need to manually set the STS tax rate (if it is 6% or 15%): it is set automatically depending on the selected taxation object. However, if the law of the subject of the Russian Federation provides for the possibility of reducing it, you will need to enter the tax rate manually.

Read about the rates used to calculate the USN tax.

Open the tab "Procedure for recognizing expenses ...". It is filled in by "simplifiers" with the object "income minus expenses", putting checkboxes in the boxes opposite the names of expenses that reduce the base of the simplified tax tax.

Learn about the order in which the expenses of the "simplified" are recognized from the article "List of expenses under the simplified tax system "income minus expenses"" .

Make other necessary settings (when combining the simplified tax system with UTII, when the taxpayer fulfills commission agreements).

Proper setting of the "Accounting policy" tab contributes to the correct operation of the program and the formation of reliable information about the organization's tax obligations.

Results

The use of computer programs for the implementation of the accounting process requires setting accounting parameters in accordance with the accounting policy adopted by the organization. Correct setting will greatly facilitate the accounting work and will make it possible to generate reliable accounting information and reporting without any problems.