Reflection of expenses for goods and materials in kudir. Correct reflection of expenses in kudir Why expenses for materials were not reflected in kudir

All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can receive a considerable fine (Article 120 tax code RF). This book is printed and submitted to the tax office upon their request. It must be sewn and numbered.

Before you start creating this income and expense accounting book in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.

Where is the income and expense accounting book 1C 8.3? In the "Main" menu, select the "Settings" section.

You will see a list of configured accounting policies by organization. Open the position you need.

In the accounting policy setup form, at the very bottom, click on the “Set up taxes and reports” hyperlink.

In our example, the “Simplified (income minus expenses)” tax system was selected.

Now you can go to the “STS” section of this setting and configure the procedure for recognizing income. This is where it is indicated which transactions reduce the tax base. If you have a question why an expense does not fall into the book of expenses and income in 1C, look first at these settings.

Some items cannot be unchecked as they are required to be filled out. The remaining flags can be set based on the specifics of your organization.

After setting up the accounting policy, let's move on to setting up the printing of the KUDiR itself. To do this, in the “Reports” menu, select “Income Book and expenses of the simplified tax system" section "STS".

The ledger report form will open in front of you. Click on the "Show Settings" button.

If you need to detail the records of the received report, check the appropriate box. It is better to clarify the remaining settings with your tax office, having learned the requirements for appearance KUDiR. These requirements may vary between inspections.

Filling out KUDiR in 1C: Accounting 3.0

Except correct settings Before the formation of KUDiR, it is necessary to complete all operations for closing the month and check the correctness of the sequence of documents. All expenses are included in this report after they are paid.

The D&R accounting book is generated automatically and quarterly. To do this, you need to click on the “Generate” button in the form where we just made the settings.

The book of income and expenses contains 4 sections:

• Section I. This section reflects all income and expenses for reporting period quarterly, taking into account chronological sequence.
• ChapterII. This section is filled out only if the simplified tax system is “Income minus expenses”. This contains all costs for fixed assets and intangible assets.
• ChapterIII. This contains losses that reduce the tax base.
• ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.

If you have configured everything correctly, then KUDiR will be formed correctly.

Manual adjustment

If, after all, KUDiR is not filled out exactly as you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select “STS Income and Expense Book Entries.”

In the list form that opens, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab corrects the entries in section I. The second and third tabs are in section II.

If necessary, make the necessary entries in this document. After this, KUDiR will be formed taking into account these data.

Analysis of accounting status

This report can help you visually check whether the book of income and expenses is filled out correctly. To open it, select “Accounting analysis according to the simplified tax system” in the “Reports” menu.

If the program keeps records for several organizations, you need to select in the report header the one for which the report is needed. Also set the period and click on the “Generate” button.

The report is divided into blocks. You can click on each of them and get a breakdown of the amount.

Colleagues!

Often in our practice, questions arise regarding the acceptance of expenses in KUDiR.

It seems like they did everything: they received and entered the invoice into the database, paid the invoice to the supplier, shipped the goods to the buyer, but the expenses are not recorded in KUDiR.

So what should I do?

You have to enter these expenses using the Entry document in the Book of Income and Expenses.

But this means doing double work and possibly get an error in the future.

So, let's try to answer the question “why” this happens and how to check that the conditions for accepting expenses as expenses are met.

So let's begin...

Preliminary notes: we consider the accounting policy settings:

1. Accounting policy - tab of the simplified tax system - Procedure for recognition as expenses:

It all depends on the accounting policy settings.

We carefully analyze the noted data: in order of recognition of expenses it is worth

Receipt of goods, payment for goods and sale of goods. Those. If you have the “Sale of goods” checkbox, then paying for the goods and posting the goods to recognize expenses in KUDiR will not be enough for you. Then the costs will be included in KUDiR expenses only after the goods have been shipped. And if the “Receiving income (payment from the buyer)” checkbox is checked, then receiving payment from the buyer.

This is the most important thing to always start checking with.

2. The second very important point: checking the accounting of expenses in NU.

This will have to be done by checking vocational school documents, invoice requirements, etc., where there is an accounting of NU Expenses. The cost item may have been selected incorrectly ( not taken into account expenses at NU).

3. If everything is according to paragraphs. 1-2 You have checked, then work begins with the accumulation register of Expenses under the simplified tax system.

Build a report on it in the Universal Report with a selection for the expense element that is not taken into account in KUDiR and analyze the data obtained.

According to the register “Expenses under the simplified tax system”, you can determine which expenses have not yet been accepted for tax accounting, for what reasons, what must happen for a specific expense to be accepted for tax accounting.

General scheme for accepting expenses:
— Receipt of goods (PTU): Not written off, not paid
— Payment to the supplier (Statement): Not written off
— Sales (RTU): Not paid by the buyer
— Payment from the buyer (Statement): Accepted as expenses.

Depending on what you have in your accounting policy, the last two conditions may or may not be taken into account when accepted as an expense.
In our case, the “Unpaid” status shows that you have not paid for vocational training to the supplier, therefore you cannot accept the amounts as expenses
And the Status is “not written off” - there is no sale of the purchased goods, so again it cannot be accepted as an expense.
Status “not written off, not paid” - the product has not been paid to the supplier and there is no sale for it.

Here is an example of compiling a report on the accumulation register of Expenses under the simplified tax system:

It happens that situations arise when, when entering all the documents, the expected expenses are not displayed in the book of expenses and income.

Let's consider the most common reasons why expenses reflected in accounting are not displayed in KUDIR.

1. Props “Expenses (OU)”

In accordance with Art. 346.16 of the Tax Code of the Russian Federation, the list of accepted expenses is closed, i.e. Only those expenses that are explicitly listed in this article can be taken into account as expenses.

When reflecting expenses in the program, it is indicated whether these expenses are accepted or not, that is, they comply with the requirements of Art. 346.16 of the Tax Code of the Russian Federation or not.

For example, in the document “Receipt of goods and services”, reflecting the services of a third-party organization, it will look like this.

Fig. 1 “Document - Receipt of goods and services”

When it comes to goods and materials, there are certain difficulties. For them, the acceptability of expenses is determined by both receipt and write-off.

For example, despite the fact that in the receipt document it is indicated “accepted” for materials and goods, expenses for them will not be accepted if, for example, the materials were written off as non-acceptable expenses, and the goods were sold as part of activities subject to UTII.

Another example is the free supply of materials. Such materials will not be accepted as expenses. Even if the requirement - invoice indicates “accepted”, in the receipt document in the column “Expenses (OU)” it will be indicated “not accepted”.

2. Payment and other necessary conditions

As required by the cash method, expenses will only be recognized upon actual payment.

For certain types of expenses there are additional conditions, for example, expenses for the purchase of goods cannot be accepted before they are sold.

The program automatically monitors all necessary conditions, and until all necessary events are reflected, the consumption will not be displayed in KUDIR. Therefore, the second reason may be the fact that the expenses were not paid or certain events that are necessary to recognize the expense did not occur.

3. Sequence of documents

One of the most common reasons is backdating of documents.

When working with documents backdated, it is necessary to repost all later documents associated with these expenses. If you cannot establish a connection, you will have to rewire everything.

4. Opening balances

In the simplified taxation system, special accounting is kept in special accrual registers. These registers contain information about consignments of goods and materials, mutual settlements, and specific information about expenses.

Initial balances must be entered into these registers, that is, if there are expenses that are associated with operations incurred before the start of accounting or before the transition to a simplified taxation system, then this information must be entered. If you do not enter initial balances, then expenses may not be included in KUDIR, here is another reason.

5. Accounting validity date

In “1C: Accounting 8” there is a mechanism that allows you to split the document posting into two stages to speed up the work - quick registration of the document and final posting in batch mode. In this mechanism, there is such a thing as the date of relevance of the accounting - before this date, the accounting is current and the documents have been completed in full, and after this date the documents still await final completion. In view of this, expenses may not be recognized if the document is not fully posted (located after the date of relevance).

6. Mutual settlements using settlement documents for tax accounting only

This situation is quite rare, but since it is difficult to identify it on your own, it deserves a separate description.

In 1C: Accounting 8, accounting for mutual settlements under an agreement with a counterparty can be maintained in two ways:

• According to the agreement as a whole;
• According to settlement documents.

Accounting for mutual settlements for the purposes of the simplified tax system works the same way. It is possible that in the accounting settings the maintenance of the “Settlement document with the counterparty” analytics is disabled, but agreements “based on settlement documents” are used. In this case, by accounting It is not noticeable that advances and payments are not closed, and in tax accounting the expenses are considered unpaid and are not reflected in the KUDIR.

In such a situation, it is recommended to correctly fill in the “settlement document” details in the documents or refuse to use agreements with mutual settlements “according to
settlement documents" and use instead an agreement with mutual settlements under the "agreement as a whole".

Analysis of the state of expenses subject to reflection in tax accounting according to the simplified tax system

The accumulation register “Expenses under the simplified tax system” stores information about each expense of the organization, which can be reflected in the KUDIR.

The information of greatest interest is:

• for what reasons and what expenses are not accepted for tax accounting;
• What needs to be done to ensure that these expenses are accepted for tax accounting.

Expense statuses can take the following values:

• Not written off;
• Not written off, not paid;
• Not paid;
• Not paid, not paid by the buyer;
• Not paid by buyer.

In the report, set the following settings (Figure 2-3).

Simplified tax system: recognition of income and expenses (1C Accounting 8.3, edition 3.0)

Today we will look at a topic that raises perhaps the largest number of questions from novice (and not only) accountants - the procedure for recognizing income and expenses under the simplified taxation system (STS) in the 1C: Accounting 8 program family.

We will consider examples in 1C: Accounting 8.3 (edition 3.0). But in the “two” everything works the same way.

A short excursion into theory

We are interested in filling out the book of income and expenses (KUDIR). In this wonderful book:

• Column 4 is the “Total Income” column
• column 5 is “Accepted income”
• column 6 is the column “Total expenses”
• column 7 is “Accepted expenses”

We are primarily interested in columns 5 and 7. They influence the amount of the single tax we pay.

There are two main modes in "simplified":

1. income (column 5)
2. income (column 5) minus expenses (column 7)

To calculate the single tax, in the first case we simply multiply the amount of income by 6%, and in the second case we multiply the difference between income and expenses by 15%.

That's all in a nutshell.

Correctly calculating income and expenses is the most difficult task. Already based on the presence of four columns “total income” and “accepted income”, “total expenses” and “accepted expenses”, it turns out that not all income and expenses can be taken to calculate the tax.

You need to be able to correctly determine the moment of recognition of income or expense. Under the simplified tax system for this in mandatory used cash method.

Under the cash method, the date of receipt of income is the day the funds are received in bank accounts or at the cash desk. And it doesn’t matter whether it’s an advance or payment. The money has arrived - income has been received, and therefore immediately falls into columns 4 and 5.

As you can see, with income everything is extremely simple. Any receipt of money (to the cash register or to the current account) falls into general and recognized income, on which tax must be paid.

With expenses, things are a little more complicated.

For recognition expenses for purchasing materials- it is necessary to reflect the fact of their receipt and payment.

For recognition expenses for payment of services provided to us- it is necessary to reflect the fact of their provision and payment.

For recognition expenses for purchasing goods for subsequent resale - you need to reflect the fact of their receipt, payment and sale.

For recognition labor costs- you need to reflect the fact of its accrual and payment.

When paying via expense reports- in addition to the above conditions, it is required to reflect the fact of issuing money to the accountable person.

As you can see, for many of the listed situations there are several conditions for recognizing expenses. And these conditions can be met in different orders. In this case, the moment of recognition of the expense will be considered last condition met.

Advance payment from buyer to bank

The buyer transferred money to our bank account as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into “Total Income” (column 4) and “Accounted Income” (column 5):

bank receipt -> column 4 + column 5

We issue a statement (receipt to the current account) for 2000 rubles from the buyer of Magic Hind LLC:

We post and open document transactions (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:

Immediately go to the second tab “Income and Expense Accounting Book”. It is here that payment amounts are posted (or not posted) in the KUDIR columns. We see that the 2000 rubles received immediately fell into columns 4 and 5:

Advance from the buyer at the checkout

With a cash register, everything is similar to a bank. The buyer paid money to the cash register as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into columns 4 and 5:

cash receipt -> column 4 + column 5

We issue a cash receipt order (cash receipt) from the buyer "Svergunenko M.F." for the amount of 3000 rubles:

We post the document and go to its postings (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:

We immediately go to the “Income and Expenses Accounting Book” tab and see that our entire amount falls into columns 4 and 5:

Payment to the supplier for services rendered

Let's move on to expenses. This is where things get more interesting. But not in the case of payment for services provided to us. We just need to enter the act of provision of services and its payment into the program, then the act itself (according to the cash method) will not make any marks in the KUDIR columns, but the bank statement will immediately post the amount of payment in columns 6 and 7:

certificate of provision of services -> will not do anything
payment by bank -> column 6 + column 7

We enter into the program a certificate of provision of services from the supplier Aeroflot in the amount of 2500:

We post the document and go to its postings (DtKt button). We see that expenses (26th invoice) were attributed to 60.01 - everything is correct:

We do not see the “Book of Income and Expenses Accounting” bookmark, which means that the indicated 2500 did not fall into any of the KUDIR columns. Go ahead.

The next day we submit a statement of payment for the services provided to us:

We carry out the statement and look at its postings. We see that the payment amount was applied to 60.01:

We immediately go to the “Income and Expenses Accounting Book” tab and see that the paid 2,500 finally fell into columns 6 and 7:

Advance payment to the supplier for the provision of services

What if we made an advance payment to the supplier for services provided (advance payment)? And only then they issued an act of provision of services. Schematically it will look like this:

payment by bank -> fill in column 6
act of provision of services -> fill out column 7

Let's enter into the program a bank statement (our advance payment to the supplier) in the amount of 4500:

Let’s post the document and open its postings (DtKt button). We see that the amount fell on 60.02 - everything is correct, because this is an advance:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the advance amount is included only in column 6:

And it is right. According to the cash method, in column 7 (accepted expenses), we will be able to take this amount only after entering the certificate of provision of services. Let's do it.

We will add an act of service provision to the program the next day:

Let's go through the document and look at the postings:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:

Payment to the supplier for materials

Important!

Further we will reason like this. We use the cash method. First there was the receipt of materials, then payment by bank. Obviously, it is the payment by bank (since there has already been a receipt) that will create entries in columns 6 and 7. Schematically it will be like this:

receipt of materials -> will not create anything
payment by bank for materials -> fill in column 6 and column 7

Let’s enter into the program the receipt of materials in the amount of 1000 rubles:

We see that the “Income and Expenses Accounting Book” tab does not appear next to the transactions. This means that the materials receipt document in this case did not create records for any of the KUDIR columns.

We will issue a statement of payment for materials the following day:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the document has filled out columns 6 and 7:

Advance payment to the supplier for the supply of materials

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

In this case, payment comes first, then materials arrive. According to the logic of the cash method, full recognition of expenses (column 7) will be possible only after both documents have been completed. Schematically it would be like this:

payment by bank for the supply of materials -> fill out column 6
receipt of materials -> fill in column 7

Let’s add into the program a statement about the prepayment for materials for 3,200 rubles:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the statement has so far filled out only column 6 (total expenses):

To fill out the seventh column, the receipt of materials document is missing. Let's format it:

We post the document and look at its postings (DtKt button):

We immediately go to the “Income and Expenses Accounting Book” tab and see that the document receipt of materials has filled in the missing column 7:

Payment to the supplier for goods

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

In general, the procedure for recognizing expenses for the purchase of goods for sale is similar to the situation with the receipt of materials - receipt and payment are also required here. But an additional (third) requirement is that expenses are recognized only as purchased goods are sold.

Schematically our scheme will be like this:

goods receipt -> fills nothing
payment for goods by bank -> fill out column 6
sales of paid goods -> fill out column 7

Let’s enter into the program the receipt of goods in the amount of 31,292 rubles:

Let’s post the document and open its postings (DtKt button):

We see that the “Income and Expense Accounting Book” tab is missing, which means the document did not record anything in the KUDIR columns.

Let's enter a statement of payment for goods to the supplier:

Let’s post the document and open its postings:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount is included in the total expenses (column 6). This amount will be included in the seventh column (expenses accepted) as the goods are sold.

Let's assume that all the goods are sold. Let's formalize its implementation:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:

Advance payment to supplier for goods

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

Everything here is similar to paying the supplier for goods (previous point). Except that the payment amount will be included in the sixth column in the first document (bank statement). The scheme will be like this:

payment for goods by bank -> fill in column 6
goods receipt -> will not fill anything
sale of paid goods -> fill in column 7

Payment to the supplier through an advance report

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

If, in any of the situations described above, you replace payment by bank with payment through an accountable person, everything will work exactly the same.

But there is a nuance. The main condition for the expenses paid according to the advance report (in addition to those listed above) to be taken into account is the actual issuance of money to the accountable person (expense cash order).

Column 6 will be filled in with the RKO document.

Column 7 will be filled in when the next additional conditions: advance report + (act of service provision or receipt of materials or receipt of goods and its sale). Moreover, this column will be filled in with the document that is latest in date.

Payment of wages

To fill out columns 6 and 7, you must have two documents at once: accrual and payment of wages.

Scheme 1:

payroll -> will not fill in anything
issuance of wages (RKO) -> fill in column 6 and column 7

Scheme 2:

issuance of wages before accrual (RKO) -> fill in column 6
payroll -> fill in column 7

We're great, that's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher and developer

Accountants whose organizations are on the simplified tax system periodically complain that KUDiR in 1C Accounting 3.0 is filled out incorrectly. It happens that records from balance sheet do not appear in the ledger of income and expenses as expected. The publication will discuss the most common errors that arise when maintaining a simplified taxation system in 1C Accounting 3.0 and propose 1C processing for correction accounting simplified tax system errors.

In order to connect the terminology of accountants and programmers for communication on common language, let me make a few things clear:

1. The 1C platform object “Accounting Register” stores accounting entries, the main report using accounting entries is the “Turnover Balance Sheet”. Therefore, the terms " accounting register data" And " balance sheet data"reflect one essence.
2. KUDiR- abbreviation for " Book of income and expenses", which is conducted by organizations and entrepreneurs with a simplified taxation system for calculating tax base. According to the Book, taxes are paid in accordance with the tariff: 6% of the tax base (Income Only) or 15% of the tax base (Revenue - Expenses).

To clearly understand the problem, let’s look at the reasons for the occurrence of simplified tax system errors in 1C Accounting 3.0.

The main causes of accounting errors of the simplified tax system in 1C Accounting 3.0

In fact, there are not many reasons and they are all related to a misunderstanding of the operation of the 1C cost accounting mechanism. Comrade users, entries in the book of income and expenses are formed not according to the data of the accounting register (turnover balance sheet), but according to data from completely different registers.

Therefore, I want to write in bold letters once again that

the amounts included in KUDiR are not taken from the accounting register or balance sheet, but are formed in separate registers 1C Accounting 3.0

We will look at all these registers below. And I pay so much attention to this issue because

when maintaining the simplified tax system in 1C Accounting 3.0, introducing a manual operation with adjustment only accounting register(amounts in the balance sheet) without adjusting the simplified tax system registers, you You are 100% making a mistake.!!!

After entering a manual transaction, the data becomes correct in the balance sheet, but the expense offsets are carried out incorrectly! Therefore, if you want to correct something in wages, taxes, goods, consult with people who know how to do it correctly in 1C Accounting 3.0. By doing this, you will ultimately benefit from saving your time and nerves in the future, when submitting reports.

The problem is further aggravated by the fact that accounting periods are closed after the reporting period, and correcting errors in the closed period can lead to discrepancies between the submitted reports and 1C data. Therefore, when KUDiR in 1C Accounting 3.0 is filled out incorrectly, the only correct solution is to correct the data at the beginning of the open period and do a general re-posting of documents, as a result of which a correct book of income and expenses should be formed.

I will show you how to do this yourself below in this article. And now we will look at the accounting policy settings according to the simplified tax system, since sometimes KUDiR in 1C Accounting 3.0 is filled out incorrectly due to incorrect accounting policy settings.

Setting up accounting policies according to the simplified tax system in 1C Accounting 3.0

The accounting policy settings according to the simplified tax system are set before the start of accounting and, in theory, do not change during the year.

To correctly change the accounting policy under the simplified tax system in the middle of the year, after the change, it is necessary to re-post all documents from the beginning of the year.

To study the method of correcting accounting under the simplified tax system, when KUDiR in 1C Accounting 3.0 is filled out incorrectly, we will create a new organization in the “Organizations” directory - individual entrepreneur - with a simplified tax system of 15%. In the card, we will fill in the basic details manually or using the TIN if the 1C Counterparty service is connected. After filling out, we proceed to setting up the taxation system, indicating that the organization has a taxation system Simplified (income minus expenses).

The most important settings of the simplified taxation system in 1C Accounting 3.0 are located on the second tab “STS”.

In this tab, for each type of simplified tax system expense, you can set the recognition order. Events of recognition of expenses enshrined in law are specified by check marks, without the possibility of removal. Each organization decides whether or not to take into account events with the possibility of change when recognizing expenses by checking or unchecking the appropriate boxes. That's why,

in the absence of expenses in KUDiR, when the necessary conditions for recognizing expenses are met, see in the settings for recognition of expenses of the simplified tax system for the presence of additional expense recognition events.

Correcting errors when recognizing expenses for goods and materials

Let's consider the mechanism for generating expenses for KUDiR for purchased goods and materials. For a better understanding of the actions to correct the accounting of the simplified tax system, we will create a simple accounting situation.

First of all, we will deposit a founding contribution to the authorized capital of 10,000 rubles into a bank account.

We pay for goods and materials, for this we transfer an advance to the supplier in the amount of 4,720 rubles (of which 720 rubles are VAT). In this case, posting Dt 60.02 Kt 51 will be generated and the entire payment amount falls into column 6 “Total expenses” of KUDiR.

We make the receipt of paid item items, and divide the receipt into goods in the amount of 3 units. and we arrive at account 41.01 for resale and materials in the amount of 1 unit. to the account 10.01. to use for your own purposes. 1C Accounting will generate receipt entries, but only the payment for the purchased material will be included in the income and expense ledger.

The received items of goods were not included in KUDiR, since the settings for the simplified tax system indicate that in order to recognize expenses for purchased goods, events are necessary: ​​purchase of goods, payment for them and sale. To recognize materials as expenses, a sufficient condition is the purchase of materials and payment for them:

Accordingly, the goods will go to KUDiR after sale. We will sell one unit of products out of three purchased, so that we can check the operation of the mechanism for recognizing expenses under the simplified tax system. We draw up a document for the sale of purchased products (by the way, if you need to display gross records in TORG 12, then read the publication Gross in TORG 12 for 1C Accounting 3.0).

Indeed, after registration of the sale, we see records of the consumption of one commodity unit in the entry in the book of income and expenses of the simplified tax system.

The example shows how the initial system settings affect the formation of entries in the book of income and expenses of the simplified tax system. That's why,

If you have not created any entries in KUDIR, then look at the settings for recognition events of expenses of the simplified tax system and check the entire path of movement of goods or materials - from purchase to sale or consumption in the organization.

This rule will apply if the entries do not appear in the Book at all after the events have been completed. But more often there are situations when expenses are recognized incorrectly.

Finding and correcting errors when KUDiR in 1C Accounting 3.0 is filled out incorrectly

One example of such an error is when you sell goods for one amount, but a different amount ends up in KUDiR. In this case, they call a 1C programmer and begin to prove with great passion that the program is not working correctly!!! 😡

Correcting these types of errors requires a little more knowledge. If you pay attention to the registers by which 1C Accounting 3.0 makes postings, then when posting trading operations notice movements in the register Expenses under the simplified tax system. This register accumulates all expenses that should fall into the KUDiR of the simplified taxation system. Accordingly, this register must be looked at when on trading operations KUDiR in 1C Accounting 3.0 is filled out incorrectly.

You can view the data of the accumulation register “Expenses under the simplified tax system” through the “Universal Report” (located in the “Reports” section), where we select the register and configure groupings and indicators. Accounting register data is generated in the balance sheet. To make a reconciliation, it is necessary to create both of these registers for the same period and examine the data for any discrepancies.

If you want to understand the nature of the error, check the turnover and calculate the transactions due to which the accounting “dispersed”. If you need to correct a previously made mistake, then look at the balances and, in case of discrepancies, make adjustments to the “Expenses under the simplified tax system” register. Theoretically, it is possible to edit the accounting register, but usually accountants are guided by the data in the balance sheet, so the data in this report is taken as truth.

To enter an adjustment, use the Transaction document, in which the register to be edited is selected, in our case “Expenses under the simplified tax system”.

Using this document, we bring the balances of the register “Expenses under the simplified tax system” to the balances of the balance sheet. After this, it is necessary to make a general re-processing of documents from the moment of correction and then the entries in KUDiR will be accepted correctly.

The publication discussed the correction mechanism trading operations, in which KUDiR in 1C Accounting 3.0 is filled out incorrectly. If you noticed, throughout the entire article it was emphasized that we are talking specifically about trading operations. The fact is that transactions for settlements with employees and settlements with funds are formed differently. In the next publication we will talk about exactly this.
See you soon!

KUDiR in 1C Accounting 3.0 is filled out incorrectly, how to fix it (part 1)