If an organization carries out any actions with cash, it is obliged to register them in accounting in accordance with the Procedure for cash transactions approved in the Russian Federation. Each movement of “cash” must be recorded by a cash document -.

In addition, it is necessary to maintain a cash book in the KO-4 form, which will record transactions for each “cash day” (that is, for each day when cash was received and/or issued). Each sheet of the book is prepared in two identical copies: a loose sheet of the cash book and a cashier’s report.

The cash book can be maintained either manually (in this case, the sheets are stitched and sealed before starting maintenance) or in a computer accounting program. In 1C Accounting 8.3, the cash book is implemented as a report. An accountant or cashier does not need to make separate entries for it, especially in double form. It is enough to enter the primary documents for receipt and withdrawal of cash into the program. The cash book in 1C will be generated automatically based on them.

Setting up a cash book in 1C 8.3

You can go to the cash book in the 1C program by clicking the corresponding button in the journal of cash documents (which is available in the “Bank and Cash Office” section, subsection Cash - Cash Documents):

By clicking the button, a form for setting up the “Cash Book” report opens. In it you need to select the period for which the book is formed. Usually the default period is 1 day, but the program allows you to specify any period, and the book sheets will be generated for each cash day.

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If records in the database are maintained for several organizations, you also need to select an organization. In addition, by clicking the “Show settings” button, you can further customize the display of the book.

In the settings you can select the following parameters:

• Formation of the book on the main activity or on the activity of the paying agent.
• Form the cover and end sheet. This is usually done at the end of the year. If you set this flag, the first sheet of the book will be the cover with the organization’s data, and the last sheet will display the total number of sheets for lacing, fields for signatures of the chief accountant and manager, and a place for printing.
• Display the reasons for cash orders. When the flag is set, the data that was indicated in the cash documents in the “Base” field appears in the cash book lines. If the flag is not set, then the grounds will not be displayed in the cash book.
• Numbering of cash book sheets. The setting is available when the book is not created on January 1. If some of the sheets of the cash book have already been printed earlier, the user can enter the sheet number from which to continue numbering.
• Cashier and accountant. By default, . But it is possible to choose others instead of them (you can choose from the directory " Individuals»).

Formation and printing of a cash book from 1C

The cash book is generated by clicking the “Generate” button. Each line contains the document number, information - from whom it was received or to whom it was issued (if the output of the reasons is included, then the basis of the cash order is also indicated here), the corresponding accounting account, the amounts of cash receipts and expenses.

How to register a cash book in the 1C 8.3 Accounting program?

If an organization carries out any actions with cash, it is obliged to register them in accounting in accordance with the Procedure for cash transactions approved in the Russian Federation. Each movement of “cash” must be recorded by a cash document - an incoming or outgoing cash order.

In addition, it is necessary to maintain a cash book in the KO-4 form, which will record transactions for each “cash day” (that is, for each day on which cash was received and/or issued). Each sheet of the book is prepared in two identical copies: a loose sheet of the cash book and a cashier’s report.

The cash book can be maintained either manually (in this case, the sheets are stitched and sealed before starting maintenance) or in a computer accounting program. In 1C Accounting 8.3, the cash book is implemented as a report. An accountant or cashier does not need to make separate entries for it, especially in double form. It is enough to enter the primary documents for receipt and withdrawal of cash into the program. The cash book will be generated automatically based on them.

Setting up a cash book in 1C 8.3

You can go to the cash book in the 1C program by clicking the corresponding button in the journal of cash documents (which is available in the “Bank and Cash Office” section, subsection Cash - Cash Documents):

By clicking the button, a form for setting up the “Cash Book” report opens. In it you need to select the period for which the book is formed. Usually the default period is 1 day, but the program allows you to specify any period, and the book sheets will be generated for each cash day.

If records in the database are maintained for several organizations, then you also need to select an organization. In addition, by clicking the “Show settings” button, you can further customize the display of the book.

In the settings you can select the following parameters:

• Formation of a book for the main activity or for the activities of the paying agent
• Form the cover and end sheet. This is usually done at the end of the year. If you set this flag, the first sheet of the book will be the cover with the organization’s data, and the last sheet will display the total number of sheets for lacing, fields for signatures of the chief accountant and manager, and a place for printing
• Display the reasons for cash orders. When the flag is set, the data that was indicated in the cash documents in the “Base” field appears in the cash book lines. If the flag is not set, then the grounds will not be displayed in the cash book
• Numbering of cash book sheets. The setting is available when the book is not created on January 1. If some of the sheets of the cash book have already been printed earlier, the user can enter the sheet number from which to continue numbering
• Cashier and accountant. By default, the responsible persons from the organization settings are displayed here. But it is possible to choose others instead of them (selection from the “Individuals” directory is available)

Formation and printing of a cash book from 1C

The cash book is generated by clicking the “Generate” button. Each line contains the document number, information - from whom it was received or to whom it was issued (if the output of the reasons is included, then the basis of the cash order is also indicated here), the corresponding accounting account, the amounts of cash receipts and expenses.

In addition, the sheet indicates the date, sheet number, balances at the beginning and end of the cash day, total receipts and expenses for the day, and a place for the cashier’s signature. Each sheet is immediately output in two copies. You can print the book by clicking the “Print” button.

Like other reports, the cash book is not saved in the program, but is generated each time on the basis of available posted documents.

Based on materials from: programmist1s.ru

Working with cash registers and cash documents is an integral part of accounting activities. It includes setting a cash limit, recording receipts Money through an incoming cash order (PKO) and accounting for expenses through an outgoing cash order (RKO). Let's consider each type of operation in order.

Cash limit

Every large organization that works with cash must set a cash limit - this is regulated by the Directive of the Bank of the Russian Federation. The exception is small companies and entrepreneurs. The established cash limit cannot be exceeded, but can be changed monthly; this must be documented, signed by management. Otherwise, you may receive a fine from the tax inspector.

The cash register limit or cash balance limit in the cash register is the maximum allowable amount of cash that can be kept in the cash register at the end of the working day.

Now let's find out how to set a cash limit in the program. To do this, go to the “Directories” menu tab, the “Enterprise” section, and the “Organization” directory. Go to the organization’s settings and in the top panel click “More”, select the item “Cash balance limits”:

We get into filling out the document. Press the “Create” button. In the window that opens, enter the date from which this setting will be effective, and enter the size of the cash register limit, that is, indicate the amount of cash that may be in the cash register.

Click “Save and close.” The limit is specified. This is a periodic adjustment. If, for example, we want a different limit to be in effect in a month, then we create a new document with the required date, indicate the size of the limit and apply it. All documents can be viewed in the journal:

Let’s now go to the “Bank and Cash Desk” menu tab and see what magazines the “Cash Desk” section includes:

• Cash documents are incoming and outgoing cash orders;
• Payments with payment cards are acquiring;
• Advance reports – allow reporting to accountable persons;
• Managing the fiscal registrar – allows you to close a shift, make an X-report and a Z-report;
• Acquiring terminal management – ​​allows you to configure this terminal.

Receipt cash orders

Now let's look at the cash documents in detail. Let's start with cash receipts. They are issued through the “Receipt” button. With the help of PCO, a large number of operations can be performed. This is determined by the item “Types of operations”:

• Retail revenue;
• Return from supplier;
• Receiving cash from the bank;
• Receiving a loan from a counterparty;
• Repayment of the loan by the counterparty;
• Repayment of a loan by an employee;

According to the document, the posting Dt50.01 - Kt62.01 is generated - receipt from the buyer.

After posting the document, the “Printing form details” setting appears at the bottom. Here you can specify the information that will be displayed when printing the PQ:

• Adopted from - name of the organization;
• Basis – document name and number;
• Application;
• A comment.

Printing is done through the key at the top of the “Cash receipt order (KO-1)” screen. We print it and send it for signature.

If a fiscal registrar is connected, then through the “Print check” button, which is located on the top panel, you can print a check. Please note that you can add an unlimited number of rows to the PKO. This was done so that payment could be divided either according to contracts or according to cash flow items. For example, let’s add another line, divide the amount of receipt and indicate the DDS item - “Other receipts”. And the settlement account is 62.01.

Let's review the document and see the generated transactions. The only thing that has changed is that this amount is divided into two parts:

• Dt50.01 - Kt62.01 – payment from buyers;
• Dt50.01 - Kt62.01 – other receipts.

Type of operation “Retail revenue”

Fields to be filled in:

• Type of transaction – retail revenue;
• The number and date are generated automatically;
• Warehouse - indicate retail warehouse;
• Amount of revenue;
• DDS item – retail revenue.

We check, we carry out. If necessary, we send it for printing and submit it for signature.

Type of operation “Return from an accountable person”

Here we fill in:

• Number and date – skip;
• Accountable person – enter the data from whom we accept the refund;
• Sum;
• If necessary, fill in the item “Printing form details” - it will be displayed when printing the PQR.

We print it and send it for signature.

Wiring for this type will look like this: Dt50.01 - Kt71.01.

Type of operation “Return from supplier”

To be filled in:

• Type of transaction – return from an accountable entity;
• Counterparty – the name of the organization from which we accept returns;
• Amount of payment;
• Agreement;
• Everything else is filled out by the program itself;
• If necessary, fill out the “Print Form Details”.
• We carry it out, print it, and send it for signature. Wiring Dt50.01 - Kt60.01 is formed

Type of operation “Receiving cash at the bank”

In this case, you only need to enter the type of transaction and the amount, and the program will fill in all other parameters automatically. All that remains is to check and post the document. We print it and send it for signature. If you look at the posting, you will see the movement of funds from the current account to the cash desk: Dt50.01 - Kt51:

Type of operation “Receiving a loan from a counterparty”

Fill in:

• Type of operation;
• Counterparty – from whom we receive the loan;
• Amount of payment;
• Agreement – ​​must be other;
• DDS article – obtaining credits and loans;
• Settlement accounts – 67.03.

We carry it out, print it, and send it for signature. Let's look at the entries: Dt50 - Kt67.03 – receiving a cash loan/credit.

Type of operation “Obtaining a loan from a bank”

Fill in the same way as the previous form, only in the “Counterparty” field you need to indicate the name of the bank. The counterparty must be entered in advance. The accounting account is entered here by default.

Type of operation “Loan repayment by counterparty”

Fill in:

• Type of operation;
• Counterparty
• Amount of payment;
• Agreement – ​​in this form it should be “Other”;
• Settlement accounts – 58.03 (Loans provided).

We carry it out. If necessary, fill out the “Print form details”, send it for printing and submit it for signature.

Type of operation “Repayment of loan by employee”

This type is filled out in the same way, only we indicate not the counterparty, but an individual. We write down the amount. We carry out and fill out the settings of the printed form if necessary. We print it and send it for signature. The posting will display Dt50.01 - Kt73.01 - receipts from loan repayments.

Type of operation “Other receipt”

Here you can specify any account, any analytics. Using the “Other receipt” operation, you can process all those transactions that were considered earlier.

If there is a need to capitalize the receipt of funds in foreign currency, then you need to enter account 50.21 (Cash of the organization in foreign currency). The choice of currency that is needed becomes available. At the cash desk, similar to bank documents, currency is revalued and exchange rate differences are calculated.

Expense cash orders

Now let's look at expense cash orders (RKO). They are drawn up in the “Cash Documents” journal, using the “Issue” button. Filling is similar to PKO, only the operation is reversed. With the help of RKO you can draw up the following documents:

• Payment to the supplier;
• Return to buyer;
• Issuance to an accountable person;
• Pay wages according to statements;
• Payment of wages to the employee;
• Payment to an employee under a contract;
• Depositing cash into the bank;
• Repayment of the loan to the counterparty;
• Repayment of the loan to the bank;
• Issuing a loan to a counterparty;
• Collection;
• Payment of deposited wages;
• Issuing a loan to an employee;
• Other expenses.

RKOs differ from PKOs in certain types of operations. Let's focus on them.

Type of operation “Payment of wages according to statements”

Type of operation “Payment of wages to an employee”

Type of transaction “Payment to an employee under a contract”

Fill in the same way for a specific recipient. The DDS item will be indicated - payment to suppliers (contractors):

The postings will display Dt76.10 - Kt50.01:

Type of operation "Collection"

Type of operation “Payment of deposited wages”

Deposited wages are wages that an employee for some reason could not receive on time within the period established by the organization. Filled out.

We talk about the features of working with online cash register systems in the 1C:Accounting 8* program and give useful recommendations, from choosing equipment, its connection and program settings, to reflecting individual retail sales operations using online cash registers - working with certificates, returning goods from buyer.

How to make sure that the equipment is compatible with 1C: Accounting 8

“1C: Accounting 8” edition 3.0 supports the reflection of wholesale and retail sales transactions with cash and payment cards in accordance with the requirements Federal Law dated May 22, 2003 No. 54-FZ. The program allows you to connect various types of cash register equipment.

To ensure that the online cash register works correctly, it is recommended to use certified cash registers. Find out about models of certified equipment supported in 1C solutions. All of the listed equipment has been tested by 1C, so the functionality of the “Application Solution – Driver – Equipment” complex is guaranteed.

The delivery of certified drivers includes the necessary utilities, etc. for correct configuration and operation of the equipment. There is also an additional list of hardware models supported by drivers.

Connected equipment

You can connect a cash register in the program in the form Connecting and setting up equipment from section Administration - Connected equipment(Fig. 1) . For each cash register registered for a specific organization, you must create your own copy Connected equipment.

All fields of the reference form must be filled in sequentially. Please note the field Organization must be filled out correctly in accordance with the data specified when registering the fiscal device.

If the organization is in information base one, then the field of the same name Organization not displayed in the form Connected equipment.

Equipment in the program can also be linked to a warehouse.

You must select a warehouse in the field of the same name if you need to punch a check in relation to a specific taxation system. For example, when using OSNO and UTII, the program can be configured to print receipts on equipment only for OSNO, since according to Law No. 54-FZ for UTII, the obligation to use online cash registers is introduced from 07/01/2018. In other cases, there is no need to indicate the warehouse.

Rice. 1. Connected equipment

Settings before you start

Cashier information

Before starting work, you must indicate an individual - cashier for the current user of the program in the section Administration– User rights settings and open a shift (section Bank and cash desk – Fiscal device management)

According to Law No. 54-FZ, the mandatory details of a cash receipt include the position and surname of the person who made the settlement with the buyer (client) and issued the cash receipt (clause 1 of Article 4.7).

In accordance with the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ “On approval of additional details of fiscal documents and formats of fiscal documents required for use”, among the additional details that must be on the check is an identification number (TIN ) cashier.

For more information about what should be indicated on a cash receipt, see the article.

This data will be displayed on the receipt if the individual’s card is filled out correctly (directory Individuals) (Fig. 2).

Rice. 2. Individual card

Please note that for users who will generate checks, the necessary information is filled out in the individual’s card; the program should register the cashier’s hiring, indicating the position, Taxpayer Identification Number, etc.

1C:ITS
How to apply for hiring an employee in 1C:Enterprise 8, see the reference book“Personnel accounting and settlements with personnel in 1C programs” in the “Personnel and remuneration” section.

Order No. 229@ approved three versions of fiscal document formats – 1.0, 1.05 and 1.1. Format 1.0 becomes invalid as of 01/01/2019.

The TIN must be transferred to the Federal Tax Service through the fiscal data operator (FDO) if the fiscal data format (FFD) is used starting from version 1.05 and only if it is available. If the cashier does not have a TIN or it is unknown, then you don’t have to indicate it.

Item accounting accounts

The taxation system to be reflected in the check is determined by Item accounting accounts(Fig. 3). Accounting accounts can be specified as follows: Organizations, Warehouse, group or type The nomenclatures in general are like this and for each individual position Nomenclatures.

Rice. 3. Setting up “Item Accounting”

One check can include goods sold under only one taxation system (for example, OSNO or UTII).

If you need to sell a product that is accounted for under different taxation systems, then this is done with different checks, and different subaccounts of account 90 “Sales” are used.

Starting from FFD version 1.05, the program supports reflection of transactions with goods (services) of principals. In order for the program to correctly identify consignment goods, it is also necessary to set up accounting accounts for such goods using a hyperlink Item accounting accounts. In this case, the accounting account should be account 004. By the time the check is printed, the goods must be accepted for commission and reflected in the accounting account.

Document “Retail sales (check)”

To register retail sales in “1C: Accounting 8” edition 3.0, use the document Retail sales (check) from section Sales. In it you can generate a receipt in accordance with the requirements of Law No. 54-FZ, including reflecting the product range and all types of payments, as well as print a Sales Receipt, indicate a number for informing the buyer via SMS or e-mail using the fiscal data operator (such the possibility must be provided for in the agreement with the OFD).

If a warehouse was specified in the settings of the connected equipment, then it must be indicated in the corresponding field of the document (see above). After adding the product and specifying the price, click the button Accept payment (Cash or By card), then - Print check.

Agency services

The agent services being sold must be indicated in the receipt on the “Agency Services” tab. If the organization acts as a paying agent, this must be separately noted in the agreement card.

If in a contract with the view With a principal (principal) for sale If it is indicated that the organization acts as a paying agent, then a list of details will be offered.

Please note that in the FFD 1.05 format, a check cannot combine the services of a paying agent with other goods. In 1.1 format there is no such limitation. Information about the paying agent, as well as the owner of the goods for format 1.1, can be indicated on each line of the receipt.

If the goods (services) are on commission, then the fiscal data operator (FDO) will be provided with information about the principal. For fiscal document format 1.05 - for the check as a whole, for FFD 1.1 - for each item separately.

Working with gift certificates

To register the sale of a certificate, you must use the document Retail sales, Check on the bookmark Selling certificates(Fig. 4).

A certificate for the purpose of transmitting information about sales of the FDO in version 1.0 of the fiscal document format is reflected as a sale of goods, and in FDF 1.05 and higher - as an advance payment.

Acceptance of the certificate for payment is reflected in the same document on the tab Cashless payments.

Payment by certificate for:

• FFD 1.0 - electronic payment;
• FFD 1.05 and higher - advance payment offset.

Rice. 4. Selling goods using a gift certificate

Closing a shift

There are two ways to close a shift:

• from list form Retail sales(if they were) with the formation of a check (document Report on retail sales by button Close) – see fig. 5;
• from the management of the fiscal registrar (if retail sales were not carried out).

If the organization had retail sales during the shift, then the first option is recommended, since everything will be automatically done in the program Required documents and wiring . Please note that the shift must be closed by the cashier user whose data will be transferred to the OFD.

Rice. 5. Closing a shift

If a shift is closed from a menu item Fiscal registrar management, then the Retail Sales Report (RPR) is not generated. In this case, you can fill out the ORP manually.

Wholesale sales

In order for a receipt to be printed with a freight train, you must first create Buyer's invoice(Fig. 6). An invoice can be created based on a document Implementations.

Rice. 6. Document “Invoice to buyer”

Based on the formed Accounts document is created Cash receipt(Fig. 7). After posting the document using the “Print check” command, you can print the check.

If several fiscal devices are registered in the system, then when you press the button Print check the program will prompt you to select the device on which the receipt will be printed.

The device must be registered to the organization for which the document is being printed.

Rice. 7. “Print receipt” window

Window Printing a receipt will look different depending on the version of the fiscal document format. If format 1.0 is used, there will be no columns Calculation method indicator And Attribute of the subject of calculation. The indicated columns will be if the 1.05 format is used (see Fig. 7).
Calculation method indicator depends on the ratio of the payment amount, shipment and invoice amount, full prepayment or partial. If the payment has not been linked to the account previously, the prepayment amount can be entered manually in the field Paid previously.

If the cashier’s full name and TIN were not previously indicated, they can be entered for a specific transaction directly in the form (Fig. 8). This can be done for any version of the FDF.

Unlike the document Check in the window Printing a receipt it is possible to select the taxation system that will be displayed on the receipt (field Taxation of a check).

Rice. 8. Entering cashier details for a specific transaction

In the shape of Printing a receipt can you indicate whether you are implementing own goods or act as a paying agent or intermediary (and indicate its details) (Fig. 9).

Rice. 9. Indication of payment agent details

If payment is made in several stages, then to print a receipt for additional payment upon sale, you should open Buyer's invoice and create based on it Implementation. After the sale, another cash receipt should be made for additional payment. Fields Cash payment And Paid previously will be automatically filled in with the corresponding amounts, and will also change Calculation method indicator on Loan payment, since the shipment has already been completed. Thus, if all documents are generated Based, then you can see the entire structure related documents– both shipments and payments.

In the shape of Printing a receipt There are icons for indicating e-mail and SMS (Fig. 10), which are sent to the buyer using OFD.

Rice. 10. Enter the buyer's phone number and e-mail.

Then the receipt is printed (Fig. 11).

Rice. 11. Entering information about informing the buyer

Rice. 12. Printing a receipt from the “Cash receipt” document

Return from buyer

When returning money to the buyer in the event that the goods are returned, you also need to issue a receipt.

In order for the program to correctly generate a return, it must be created based on the document Cash receipt or document Return of goods from the buyer.

It is impossible to simply create a “Cash Withdrawal” document (even with the calculation document indicating the return document as a document), since the nomenclature in Cheke will not be filled.

To return the advance, you need to draw up a document "Cash withdrawal" based on the document " Cash receipt" and then when printing a receipt, the entire product range will be reflected in the preview form "Invoices for payment" specified in the source document.

Rice. 13. Registration of cash issuance when returning goods by the buyer

To issue cash to a buyer who has returned goods, you must create a document Cash withdrawal(Fig. 13) based on the document Returning goods to the buyer, indicate the amount, post the document and print a receipt (Fig. 14).

Rice. 14. Printing a receipt when returning cash to the buyer

If the return is made by payment card(non-cash payment), then you can also print a receipt from a document Payment card transactions by button Print check. The type of payment in this case will be Electronically(also determined by the basis document).

Refunds to the buyer are carried out in the same way, based on the document Payment card transactions. The receipt is printed using the button Print check.

BUKH.1S regularly informs readers about all changes regarding the use of online cash register systems with data transfer to the Federal Tax Service in a special section

PKO and RKO are the main documents that are used to reflect the flow of funds in the cash register. They are needed in almost any organization, and in this article I will tell you how to work with them in the 1C: Enterprise Accounting 8 edition 3.0 program. In addition, we will talk about how to check the correctness of cash transactions and how to set a limit on cash balances in the cash register.

So, in order to reflect the receipt of funds at the cash desk, you need to go to the “Bank and Cash Desk” tab and select the “Cash Receipt (CCR)” item.

Add a new document using the "Create" button. In the form that opens, you must select the correct type of operation; the composition of the document fields that need to be filled in depends on this. We will reflect the transaction "Payment from buyer".

Then we select an organization (if there are several of them in the database), a counterparty (if necessary, create a new one), indicate the amount and account. We add a line to the tabular part and indicate the agreement, cash flow item, amount, VAT rate, settlement accounts. If the payment needs to be attributed to different contracts, you can add several lines. The "Base" field must also be filled in so that this information is reflected in printed form PKO.

When posting a document, in our case, a movement is generated on the accounts Dt 50 Kt 62.

In order to reflect the expense of funds in the program, you need to select the “Cash withdrawal (Cash)” item on the “Bank and cash desk” tab.

In this document you also need to select the type of operation; we will consider the operation “Payment of wages according to statements”.

Select an organization and add a row to the table section. If a payroll slip has already been created, you need to select it, or you can create a new pay slip directly from the current document.

The list can be filled out automatically for all employees by clicking the appropriate button, or you can manually add the required people.

Click “Post and close”, the amounts in the “Cash Withdrawal” document are entered automatically based on the created statement. All that remains is to select the cash flow item in the field located under the tabular part.

This document creates the posting Dt 70 Kt 50.

I also recommend setting a limit in the program for cash balances in the cash register, which will be used when checking the correctness of cash transactions. If it is exceeded on any day, the program will report this. But this operation may not be performed by small businesses and individual entrepreneurs, who, in accordance with the new procedure that came into force on June 1, 2014, do not have the obligation to control the limit.

Everyone else needs to go to the “Main” tab, select “Organizations”, click the “More” button and “Cash balance limits”.

In the table that opens, click the “Create” button to indicate the limit and the date from which it is valid.

In order to check the correctness of accounting at the cash register, you need to use the “Express check of accounting” processing, which is located on the “Reports” tab.

In the processing form, you must set the verification period, click the “Show settings” button and check the “Cash transactions” checkbox. Then click “Run check”.

The program will tell you if there are errors in this section of accounting, and will also provide information about them, if any.

If you still have questions, you can ask them in the comments to the article or on our forum.

And if you need more information about working in 1C: Enterprise Accounting 8, then you can get our book onlink.